please show explanation and calculations

Use the following information for the next three questions. On January 01, 2020, Alex Company granted 7,500 stock options to five top executives. The options are non-transferable, vest on January 01, 2022, and expire on January 01, 2026. The options are compensation for services performed equally in 2020 and 2021. The expected compensation expense for two years is $22,500 ($3 fair value per option x 7,500 options granted). On February 18, 2021, one executive forfeited all of her 1,500 stock options when she was dismissed, leaving 6,000 options outstanding.

1- The amount of option compensation expense that should be reported for 2020 is

a. $22,500

b. $9,000

c. $2,250

d. $11,250

e. $20,250

2- When recording option compensation expense (dr) for 2020, the offsetting account (cr) is

a. Retained Earnings

b. Cash

c. Paid-in-Capital Stock Options

d. Common Stock

e. Paid-in-Capital Common Stock

3- Considering all facts, including the forfeited options that occurred in 2021, the amount of option compensation expense that will be reported for 2021 is

a. $10,250

b. $6,750

c. $9,000

d. $11,250

e. $7,825