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At January 1, 2021, the company had issued 40,000 executive stock options permitting executives to buy 40.000 shares of stock for $25. The vesting schedule is 20% the first year, 30% the second year, and 50% the third year (graded-vesting). The fair value of the options is estimated as follows: What is the compensation expense related to the options to be recorded in 2021? 1. A) $48.000 2. B) $96,000. 3. C) $128.000. 4. D) $184.000