On September 30 of 2020, Grant Inc. issued a total of 2,000 stock units to its executives. Each stock unit may be exchanged for one share of $1 par common stock. The fair value of the shares on September 30 is $45 per share. The units require a vesting period of 3 years, which is the requisite service period, and no forfeitures are anticipated. On December 31, 2021, management now estimates that 400 stock units will be forfeited due to an executive resignation. Assume that the company's policy is to estimate forfeitures. What is the amount of expense recognized in 2020 and 2021? 2020 2021 a $7,500 $38,000 b. $7,500 $22,500 c. $6,000 $48,000 d. $6,000 $28,500 O A. a B. b C.c D. d