IFRS. please explain the calculation

20. A company grants 500 share options to each of its 100 employees January 1, 2015. The options can be exercised into shares December 31, 2016. The market value of one option at grant date is SEK 10. The employees must stay in the company until 2016, December 31 to be able to exercise the options. Out of the employees, a total of 2 percent were estimated in January 1, 2015 to leave the company before the exchange date. From January 1, 2016 that increased to 10 percent. Which of the following calculations of the estimated earnings effect are in line with IFRS2? a) 2015: SEK -500.000, 2016: -500.000 b) 2015: SEK -490.000, 2016: -490.000 c) 2015: SEK -490.000, 2016: SEK 410.000 d) 2015: SEK -980.000, 2016: SEK +80.000