Hua Xin Services 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 $3 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? Multiple Choice