Problem 24-19 Under the executive share option plan, Marien Company granted options on January 1, 2020 that permit executives to purchase 15000 P100 par ordinary shares within the next eight years but not before December 31, 2022. The exercise price is the market price of the shares on the date of grant. The fair value of the share option pricing model is P40. No forfeitures were anticipated. However unexpected turnover during 2021 caused the forfeiture of 5% of the share options. What is the compensation expense for 2021? a. 200,000 b. 190,000 . 180,000 d. 0 Problem 24-20 On January 1, 2020, Green Company had issued executive share options permitting executives to buy 40,000 shares for P25 per share. The vesting schedule is 20% the first year, 30% the second year, and 505 the third year (grading vesting). Vesting date Amount vesting Fair value per option December 31, 2020 20% 10 December 31, 2021 30% 15 December 31, 2022 50% 20 Assuming the entity used the straight line method, what amount of compensation expense should be recorded in 2020