On January 1, 2018, M Company granted 90,000 stock options to certain executives. The options are exercisable no sooner than December 31, 2020, and expire on January 1, 2024 Each option can be exercised to acquire one share of Star common stock for $12. An option pricing model estimates the fair value of the options to be 55 on the date of grant of the options would be forfeed what amount should recognize as compensation unexpected turnover in 2019 caused the company to state that expense for 2019