Harkaran Singh Limited establishes a stock appreciation rights program that entitles ifs new president Tiffany Lane Usita to receive cash for the difference between the share's markat price and a pre$-$established price of $$20\mathrm{.}00($also the market price$)$ on December $31,201$ on $80,000$ SAR's. The date of grant is December $31,201$ and the required employment $($service$)$ period is four years. The president exercises all his SAR's on January $1,20$X$6.$ The company recognizes the SAR's in its financial statement. The share's market value fluctuates as follows:

$\backslash$table$[[31/12/20$X$2.................................................................,$$$24\mathrm{.}00$