Help Save ini Co is a calendar-year US firm with operations in several countries. At January 1, 2018, the company had issued 40.000 executive shock options permitting executives to buy 40,000 shares of stock for $25. The vesting schedule is 20% the first year, 30% the second year, and so the third year (graded vesting The value of the options is estimated as follows: Vesting Date Amount Vesting Fair value per Option Dec. 31, 2018 2ex $ 7 Dec. 31, 2019 Dec. 31, 2020 50% $12 sex What is the compensation expense related to the options to be recorded in 2019? Multiple Choice $140,000 $48.000 $129.000 Multiple Choice $140,000 $48.000 $128.000 $96.000