D) premium of S45,000 Use the following to answer questions 6-8: uary 1, 2017, Korsak, Inc. established a stock appreciation rights plan for its executives. It entitled them to receive cash at any time during the next four years for the difference between the market price of its common stock and a pre-established price of $20 on 120,000 SARs Current market prices of the stock are as follows: January 1, 2017 December 31,2017 December 31, 2018 December 31, 2019 S35 per share 38 per share 30 per share 33 per share Compensation expense relating to the plan is to be recorded over a four-year period beginning January 1, 2017 What amount of compensation expense should Korsak recognize for the year ended December 31, 2017? A) S 360,000 B) S 540,000 C) S 450,000 D) $2,160,000 6. What amount of compensation expense should Korsak recognize for the year ended December 31,2018? A) SO B) $60,000 C) $600,000 D) $300,000 7. On December 31, 2019, 25,000 SARs are exercised by executives. What amount of compensation expense should Korsak recognize for the year ended December 31, 2019? A) $570,000 B) $390,000 C) $1,170,000 D) $156,000 8. Page 2 command alt command optio