QUESTION 27 (5 points) On 1/1/2019, MoDiv, Inc. granted 808,000 options to their engineering team that allows them to receive cash for the intrinsic value of the options. The options will vest after three years. The fair value of the options was $34.70 on 12/31/2019, $86.75 on 12/31/2020, and $199.53 on 12/31/2021. What will be the amount of the adjustment to compensation Expense for these options on 12/31/2021? (NIE 14) $9,345,867 $46,729,333 $114,490,907 $161,220,240 QUESTION 28 (5 points) EmTach Corp. granted 250,000 stock options to employees on 12/31/2018 as compensation over the next 2 years. The options had a strike price of $32 per share and market prices of $38 on 12/31/2019 and $37 on 12/31/2020. If they originally estimated the original fair value to be $1,250,000, how much compensation expense should they recognize on 12/31/2020, assuming that the options can also be settled for cash? (NIE 14) O Debit to compensation expense of $4,500,000 Debit to compensation expense of $1,250,000 O Debit to compensation expense of $4,750,000 O Debit to compensation expense of $625,000