On January $1,2023,$ Gavin Company granted $90,000$ stock options to certain executives. The options are exercisable no sooner than December $31,2025,$ and expire on January $1,2029.$ Each option can be exercised to acquire one share of $$1$ par common stock for $$20.$ An option$-$pricing model estimates the fair value of the options to be $$6$ on the date of grant.

If unexpected turnover in $2024$ caused the company to estimate that $5\%$ of the options would be forfeited, what amount should Gavin recognize as compensation expense for $2024?$

$$162,000.$

$$168,000.$

$$180,000.$

$$175,000.$