On October 1, 2021, lona Ford Co. issued stock options for 300,000 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 divisional revenue increases by 6% in three years. Ford initially estimates that it is probable the goal will be achieved. After one year, Ford estimates that it is not probable that divisional revenue will increase by 5% in three years. In 2022, Ford will: Multiple Choice reverse the amount expensed in 2021. o record one-half of the new estimated total compensation. o take no action. o o continue to record the original estimated compensation