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Pastner Brands is a calendar$-$year firm with operations in several countries. As part of its executive compensation plan, at January $1,2024,$ the company issued $320,000$ executive stock options permitting executives to buy $320,000$ shares of Pastner stock for $$28$ per share. One$-$fourth of the options vest in each of the next four year's beginning at December $31,2024($graded vesting$).$ Pastner elects to separate the total award into four groups $($or tranches$)$ according to the year in which they vest and measures the compensation cost for each vesting date as a separate award as given below.

$\backslash$table$[[$Vesting Date,$\backslash$table$[[$Amount$],[$Vesting$]]],[$December $31,2024,25\%$