On October 1, 2021, lona Barr issued stock options for 310,000 shares to a division manager. The options have an estimated fair value of $3 each. To provide additional incentive for managerial achievement, the options are not exercisable unless Barr's stock price increases by 5% in three years. Barr initially estimates that it is not probable the goal will be achieved. How much compensation will be recorded in each of the next three years? Multiple Choice $103,333 O $310,000 O 0 $930,000