- On 1/1/18, X Corp. announced that executives of the company would receive a total of 6,000 options for the purchase of 6,000 shares of X Corp. stock @ $30/share. The options are exercisable beginning 1/1/20. The stock was worth $35/share and the options were worth $4 each on 1/1/18. The stock was worth $45/share on 1/1/20. How much should be charged to compensation expense in 2019? a) $24,000 b) $8,000 c) $30,000 d) $90,000