On January 1, 2022, Jim Beam Company granted 90,000 stock options to certain executives . The options are exercisable no sooner than December 31, 2024, and expire on January 1 , 2028. Each option can be exercised to acquire one share of $1 par common stock for $ 12. An option -pricing model estimates the fair value of the options to be $5 on the date of grant. forfeitures were anticipated . 19 What amount should Jim Beam recognize as compensation expense for 2022 ? $30,000. $60,000 $ 120,000 CX ( D $ 150.000 If unexpected turnover in 2023 caused the company to estimate that 10% of the options would be forfeited , what amount should Jim Beam recognize as compensation expense for 20232 A) $ 30,000 . $60,000. $120,000. $150,000 CH