Jan$).$

Please make sure your final answer$($s$)$ are accurate to the nearest whole number.

Part $3)$ Match the accounting treatment regarding forfeited options according to the accounting standards:

IFRS $($Select one$)$

ASPE $($Select one$)$

Part $4)$ How might entry d$)$ above change if the market price on that date was $$48?$

a$)$ Options are in the money and employees would be motivated to exercise them.

b$)$ Options are not in the money and employees would be motivated to exercise them.

c$)$ Options are in the money and employees would not be motivated to exercise them.

d$)$ Options are not in the money and employees would not be motivated to exercise them.