On July 1, 2019, Amos Corporation (which has a December 31 year-end) granted nontransferable, non-qualified stock options to key employees as additional compensation. The value of the options on July 1, 2019 was $3 each. The options permit the purchase of 20,000 shares of Amos's $1 par common stock at a price of $30 per share (the market value on the grant rate). The options were exercisable beginning July 1, 2022, and expire on July 1, 2029. On February 23, 2024, when the stock was selling for $54 per share, all options were exercised.

1.) How much deferred compensation is recognized into other comprehensive income on July 1, 2019?

2.) How much compensation expense should Amos recored in 2019?