Please provide working

4. On 1 July 20X2 Lancashire Ltd grants 100 equity-settled share options to each of its 50 employees conditional upon the employee working for the entity for the next 3 years. On the same date, the entity estimates, 15 employees are expected to leave the entity in one year and another 5 employees in two years. Actual resignation for the year ending 20X3 was 12 employees, but no adjustments are made to the total estimated employee departures. The fair value of the option is $12 on 30 June 20X3. In accordance with AASB 2, what is the remuneration expense (related to the share option issue) for the year ending 30 June 20X3? A) $15,000 B) $26,400 C) $33,000 D) $45,000 E) $65,000