1. On January 1, 2018, TX Company granted stock options to officers and key employees for the purchase of 25,000 shares of the company's $1 par common stock at $20 per share as additional compensation for services to be rendered over the next two years. The options are exercisable during a five-year period beginning January 1, 2021 by grantees still employed by Ritter. The Black-Scholes option pricing model determines total compensation expense to be $200,000. The market price of common stock was $26 per share at the date of grant. The journal entry to record the compensation expense related to these options for 2018 would include a credit to the Paid-in CapitalStock Options account for

   	a.	$200,000
   	b.	$100,000.
   	c.	$50,000.
   	d.	$40,000.