on June 30th, 2014, Yang Corporation granted compensatory stock options for 25000 shares of its $24 par value common stock to certain of its key employees. the market price of the common stock on that date was $31 per share and the option price was $28 per share. using a fair value option pricing model, total compensation expense is determined to be $80,000. The options are exercisable beginning January 1st, 2016, providing those key employees are still in the employee of the company at the time the options are exercised the options expire on June 30th, 2017. On January 4th, 2016, when the market price of the stock was $36 per share, all options for the 25,000 shares were exercised. The service period is for two years beginning January 1st, 2014. Using the fair value method , what should be the amount of compensation expense recorded by Yang Corporation for these options on January 31st, 2014? Multiple choice a. $40,000. b. $80,000 c. $0. orgy. $18,750