Siden Inc. has a stock bonus plan that awards common stock to its key executives based on various levels of performance. The agreement with Mary Smart, CEO of Siden, provides that she will receive 10,000 shares of Siden common stock if earnings per share in 2016 is 15% higher than that of 2015, and 15,000 shares of Siden common stock if earnings per share is more than 15% higher than that of 2015. Earnings per share for 2015 was $1.71 per common share. In January, 2017, the audited income statement of Siden reported earnings per share of $1.99. Sidens $3 par value common stock had a closing market value on December 31, 2016 of $27 per share. Based on the information above, which of the following statements is correct on December 31, 2016?

A) Sidens compensation expense for 2016 will increase $405,000.

B) Common stock will increase $45,000.

C) Paid in capital-excess over par will increase $360,000.

D) A, B, and C.