On January 1,2024, Crane, Inc, established a stock appreciation rights plan for its executives. The plan entitled the executives to receive cash at any time during the next four years for the difference between the market price of its common stock and a preestablished price of $20 on 111000 SARs. Market prices of the stock are as follows: Compensation expense relating to the plan is to be recorded over a four year period beginning January 1,2024. On December 31, 2026, 16000 SARs are exercised. What amount of compensation expense should Crane recognize for the year ended December 31,2026? $1082250 $145000 $360750 $527250 On January 1,2022, Carla Vista Corp. granted stock options for 58000 shares of its $10 par value common stock to key employees. The market price of the common stock on that date was $21 per share and the option price was $20. The Black-Scholes option pricing model determined total compensation expense to be $621000. The options are exercisable beginning January 1,2025 , provided those key employees are still in Carla Vista's employ at the time. Theoptions expire on January 1, 2026. The amount of compensation expense Carla Vista shouldrecord for 2024 under the fair value method is $207000. $103500 50. $310500 Sunland Corporation offered detachable 5-year warrants to buy one share of common stock (par value \$5) at \$20 (at a thale when the stock was selling for $34). The price paid for 800,$1000 bonds with the warrants attached was $820000. The market price of the Sunland bonds without the warrants was $720000, and the market price of the warrants without the bonds was $84700. What amount should be allocated to the warrants? $100700 $84700 $104700 $86310