On January 1, 2019, Swifty Corporation granted Sam Wine, an employee, an option to buy 1,000 shares of Swifty Co. stock for $30 per share, the option exercisable for 5 years from date of grant. Using a fair value option pricing model, total compensation expense is determined to be $5940. Wine exercised his option on October 1, 2021 and sold his 1,000 shares on December 1, 2021. Quoted market prices of Swifty Co. stock in 2021 were:

July 1		$28 per share
October 1		$34 per share
December 1		$38 per share

The service period is for three years beginning January 1, 2021. As a result of the option granted to Wine, using the fair value method, Swifty should recognize compensation expense for 2019 on its books in the amount of

A. $1980.

B. $0.

C. $1485.

D. $5940.