Sheffield, Inc. established a stock$-$appreciation rights $($SARs$)$ program on January $1,2025,$ which entitles executives to receive cash at the date of exercise for the difference between the market price of the stock and the pre$-$established price of $$20$ on $6,300$ SARs. The required service period is $2$ years. The fair value of the SARs are determined to be $$4$ on December $31,2025,$ and $$8$ on December $31,2026.$

Compute Sheffield's compensation expense for $2025$ and $2026.$

Sheffield's compensation expense for $2025$

Sheffield's compensation expense for $2026$