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 (do not include comma in your answer).

2) The total compensation expense need to be recognized under US GAAP for the year 2017 is.......... (do not include comma in your answer).

3) The total compensation expense need to be recognized under IFRS for the year 2017 is.......... (round to one decimal point and do not include comma in your answer).