In order to retain certain key executives, Bramble Corp. granted them incentive stock options on December 31, 2017. 154000 options were granted at an option price of $35 per share. Market prices of the stock were as follows: December 31, 2018 $46 per share December 31, 2019 51 per share The options were granted as compensation for executives' services to be rendered over a two-year period beginning January 1, 2018. The Black-Scholes option pricing model determines total compensation expense to be $1498000. What amount of compensation expense should Bramble recognize as a result of this plan for the year ended December 31, 2018 under the fair value method? $1498000. $1648000. $ 749000. O $2623000. Ivanhoe Corporation has the following investment which was held throughout 2018-2019: Cost $820000 Fair Value 12/31/18 12/31/19 $1110000 $1040000 Equity investment What amount of gain or loss would Ivanhoe Corporation report in its income statement for the year ended December 31, 2019 related to its investment, if the fair value method of accounting was used? $70000 loss. $70000 gain. $290000 gain. 0 $220000 gain. 220