On January 1, 2015. Romper, Inc. established a stock appreciation rights plan for its executives. It entitled them to receive cash on 60.000 SARS assuming they are still employed with the company after four years. The fair value of the SAR's are as follows: December 31, 2015 $18 December 31, 2016 $10 December 31, 2017 $13 What amount of compensation expense should Romper record (journalize) for the year ended December 31, 2016? $150,000 $600,000 O $300,000 O $0 O $270,000 O $30,000 ($480,000)