On January $1,2023,$ SFC$,$ Inc. granted their CFO an option to buy $210,000$ shares of the company's common stock for $$15$ per share. He will earn the shares after working for $4$ more years for the company and they will be exercisable for $5$ years after that. The total compensation expense was estimated to be $$336,000.$ Based on this information, how much compansation expense should SFC$,$ Inc. recognize for these options in $2023?$

$$37,333$

$$703,500$

$$84,000$

$$67,200$