On October 1, 2016, Farmer Fabrication issued stock options for 300,000 shares to a division manager. The options have an estimated fair value of $7 each. To provide additional incentive for managerial achievement, the options are not exercisable unless divisional revenue increases by 3% in four years. Farmer initially estimates that it is probable the goal will be achieved. How much compensation will be recorded in each of the next four years? each year ompensation