I am unsure how to do the calculations for this

Question:61.

Winton Ltd grants 100 options to each of its 50 employees on 1 July 2009. Each grant is conditional on the employee working for the company for 3 years. The fair value of each option at grant date is $15.

The following information is available:

What is the employee benefits expense of Winton Ltd related to this share option for the year ended 30 June 2010, 2011 and 2012 respectively?

A.

$18 667; 26 933; 26 400

B.

$20 000; 20 000; 20 000

C.

$20 000, $18 000; $16,000

D.

$26 667; $24 000; $21 333