In order to retain certain key executives, Swifty Corporation granted them incentive stock options on December 31, 2020. 141000 options were granted at an option price of $35 per share. Market prices of the stock were as follows: December 31, 2021 $46 per share December 31, 2022 51 per share The options were granted as compensation for executives' services to be rendered over a two-year period beginning January 1, 2021. The Black-Scholes option pricing model determines total compensation expense to be $1491000. What amount of compensation expense should Swifty recognize as a result of this plan for the year ended December 31, 2021 under the fair value method? $1641000. $ 745500. $2616000. $1491000