On October 1, 2018, Farmer Fabrication issued stock options for 240,000 shares to a division manager. The options have an estimated fair value of $6 each. To provide additional incentive for managerial achievement, the options are not exercisable unless Farmer Fabrications stock price increases by 4% in four years. Farmer initially estimates that it is not probable the goal will be achieved. How much compensation will be recorded in each of the next four years?