QUESTION 26 On January 1, 20X2, Gretta Corp. which follows IFRS and has a December 31 year-end, granted 1,000 stock options to each of its 300 employees. The options have a three-year vesting period. At the grant date, the fair value of each option was $2.80. Additional information follows: At the end of 20x2,20 employees have left and Gretta estimates that an additional 75 will leave in the next two years. During 20X3, 30 employees leave and Gretta estimates that another 50 will leave in the next year. * During 20X4, 35 employees leave. What amount of compensation expense wil Gretta recognize in 20X3, related to these options? D# $186,667 b. $182,000 $373,333 d $228,667