On April 1, 2020, an entity subject to IFRS grants 60,000 share options to its employees. Each option has an exercise price of $18, and the fair value of the share options are estimated at $340,000. The vesting period ends on December 31, 2022, and the exercise period ends on December 31, 2023. On December 31, 2020, management estimates that 88% of the options will vest. On December 31, 2021, that estimate changes to 85%. What is the compensation expense on this share option plan for the year ended December 31, 2021? Question 14 options: a) $92,934 b) $93,783 c) $102,309 d) $105,091