Pastner Brands is a calendar$-$year firm with operations in several countries. As part of its executive compensation plan, at January $1,2024,$ the company issued $308,000$ executive stock options permitting executives to buy $308,000$ shares of Pastner stock for $$33$ per share. One$-$fourth of the options vest in each of the next four years beginning at December $31,2024($graded vesting$).$ Pastner elects to separate the total award into four groups $($or tranches$)$ according to the year in which they vest and measures the compensation cost. for each vesting date as a separate award. The fair value of each tranche is estimated at January $1,2024,$ as follows:

$\backslash$table$[[$Vesting Date,$\backslash$table$[[$Amount$],[$Vesting$]],$Fair Value per$],[$Option$,,]]$

Assume Pastner prepares its financial statements using International Financial Reporting Standards $($IFRS$).$

Required:

Determine the compensation expense related to the options to be recorded each year $2024-2027,$ assuming Pastner prepares its financial statements using International Financial Reporting Standards $($IFRS$).$

Note: Enter your answers in whole dollars.