Hua XIn Services offered an Incentlve stock option plan to Its employees. On January 1, 2024, options were granted for 60,000$1 par common shares. The exerclse price equals the $5 market price of the common stock on the grant date. The options cannot be exercised before January 1, 2027, and explre December 31, 2028. Each option has a falr value of $1 based on an option pricing model. What is the entry to record the explration of 10% of the options on December 31,2028 ? Multiple Choice