QUESTION 29 (5 points) On January 1, 2021, Begonia Co. granted their CFO an option to buy 319,000 shares of the company's common stock for $15 per share. He will earn the shares after working for 4 more years for the company and they will be exercisable for 5 years after that. The total compensation expense was estimated to be $510,000. Based on this information, how much compansation expense should Begonia Co. recognize for these options in 2021? (NIE 15) $56,667 $102,000 $127,500 $1,068,750 QUESTION 30 (5 points) On 1/1/2019, SFC, Inc. granted 141,000 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 $2.15 on 12/31/2019, $2.47 on 12/31/2020, and $3.21 on 12/31/2021. What will be the balance in the SARS Liability for these options as of 12/31/2021? (NIE 14) $101,050 $220,430 $232,180 O $452,610