On September 30 of Year One, Kind Inc. issued a total of 2.000 shares of $1 par, restricted common stock to five executives. The fair value of the shares of stock on September 30 is $200.000. The restricted shares require a vesting period of 2 years, which is the requisite service period, and no forfeitures are anticipated. On December 31, Year 2, half of the restricted shares were forfeited due to executive resignations. Assume that forfeitures are recognized as incurred. What is the amount of compensation expense recognized in Year Two? Select one: a. $37,500) b: $62.500 $25,000 d. $75,000