. On January 1, 2021, Kroopa Company granted an employee an option to buy 400 shares of Kroopa Co. stock for $30 per share. The option is exercisable for 3 years from the vesting date. The stock price on the grant date is $30 per share. Using a fair value option pricing model, total compensation expense is determined to be $5,400. The employee exercised her option on September 1, 2023 when the stock price was $36 per share. The vesting period is for two years beginning January 1, 2021. Using the fair value method, Kroopa should recognize compensation expense for 2021 in the amount of

A. $6,000. B. $5,400. C. $2,700. D. $0.