On January 1, 2021, Maywood Corporation's key employees were granted stock options for 30,000 of its common shares at $44 per share as additional compensation for services to be rendered over the next three years. These options may be exercised any time over a five-year period beginning on January 1, 2024, assuming the employees are still employed by Maywood. According to an option pricing model, the total compensation expense associated with these stock options is $270,000. On the date of the grant, the market price for each Maywood common share was $42. When making journal entries related to these options for 2021, Maywood should credit Contributed SurplusStock Options for what amount? Select answer from the options below $270,000 $90,000 $54,000 $252,000