Hai Xun Limited offered an incentive stock option plan to its employees. On January $1,$

$2024,$ options were granted for $90,000$$$1$ par common shares. The exercise price equals the

$$4$ market price of the common stock on the grant date. The options cannot be exercised

before January $1,2027,$ and expire December $31,2028.$ Each option has a fair value of $$1$

based on an option pricing model.

Which is the correct entry to record compensation expense for the year $2024?$