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54. Liverpool Ltd grants 100 options to each of its 50 employees on 1 July 2009. Each grant is conditional on the employee working for the company for the next 3 years. The fair value of each option at grant date is $15. Liverpool Ltd estimates that 15% of its employees will leave during the vesting period. The following table summarises the actual employee departures and revised estimates of employee departures across the vesting period. Year ending 30 June Actual departures Revised estimate of departures before the option vests Further 7 Further 4 NA 2010 2011 2012 By the end of year 2011 the company's share price had fallen and it decides to re-price the options. At this time the fair value of the original options is estimated to be $5 and the fair value of the re-priced options is estimated to be $8 What is the employee benefits expense of Liverpool Ltd related to this share option for the year ended 30 June 2011? A. $19 500 B. $24 200 C. $43 700 D. $57 000