EMR Corp. on January 1, 2018, granted stock options for 60,000 shares of its 510 par valve common stock to its key employees. The market price of the common stock on that date was $23per share and the option price was $20. The Black Scholes option pricing model determines total compensation expense to be 5630,000. The options are exercisable being awary 1, 2021, provided those by employees worked the full three years (2018, 2019 and 2020) and are still in EMR's employ at the time the options are exercised. The options expire y 1, 2023 The amount of compensation expertise EMR should record for 2020 under the fair value method is O A $105,000 OB. None of these answers OC50 OD. $210,000 E. 5315.000