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On January 1, Year 1, SC Inc. granted 2,000 stock options to certain sales employees. 50% of the options vest at the end of Year

On January 1, Year 1, SC Inc. granted 2,000 stock options to certain sales employees. 50% of the options vest at the end of Year 1, and the remaining options vest at the end of Year 2 (graded vesting). The fair value of each option is $8. Under IFRS, what is the compensation expense from these options in Year 1:

A.

$8,000

B.

$4,000

C.

$12,000

D.

$16,000

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