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40. On 1 July 2012 Lancashire Ltd grants 100 share options to each of its 50 employees conditional upon the employee working for the entity for the next 3 years. On the same date, the entity estimates the fair value of each share option at $15. Based on probability estimates, 15 employees are expected to leave the entity in one year and another 5 employees in two years. Actual resignation for the year ending 2013 was 12 employees and the fair value of the option is S12 on 30 June 2014. In accordance with AASB 2, what is the cumulative remuneration expense (related to the share option issue) as at 30 June 2011? A. $24 000 B. $26 400 C. $33 000 D. $45 000