On January 1, Year 1, Tec Corporation grants share appreclation nights to its CEO. Under the plan, the CEO wil receiva cash for the diffaronce between the quated merket. price and a $40 option price for 2,000 shares of the company'a common stock on the exercise dote. The service pariod is 4 yasrs. The fair value per 5AR is s sia at the und of Year 1 and $30 at the end of Year 2 . The compensation expenso for Yoor 2 would be a. 511,000 b. 939,000 c. $9,000. d. $30,000