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 [a] 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 [b] (do not include comma in your answer)

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