help me out to find answer for question c

c. The company granted 200 share options to each of its 10,000 employees on 1 June 4. The shares vest if the employees work for the company for the next two years. On 1 June x4, it was estimated that I,000 employees will leave annually. On 31 May x5,600 employees left the company and it was estimated that 500 employees will leave the company by 31 May x6. The fair value of the share option on 1 June x4 was RM1. Required: Discuss the accounting treatment of the above items and its effect on earnings per share. The issued share capital of West Life comprises 100 million ordinary shares