On Jan 1, 2017, Company A's board of directors approved granting 4,000 stock options to a select group of senior employees. The requisite service period is four years with 25% of the options vesting each year from 2017 to 2021. The fair value of the option is as below:

Jan 1, 2017	$10
Dec 31, 2017	$15
Dec 31, 2018	$20
Dec 31, 2019	$25
Dec 31, 2020	$30

1) Based on the description in the question, the type of vesting condition is...........vesting (For this option, time vesting is not the answer).

2) The total compensation expense need to be recognized under US GAAP for the year 2017 is.......... (For this option, 15000 is not the answer).

3) The total compensation expense need to be recognized under IFRS for the year 2017 is.......... (round to one decimal point ).(For this option, 10000 is not the answer).