Trafford Company is a calendar-year U.S. firm with operations in several countries. At January 1, 2024, the company had issued 92,000 executive stock options permitting executives to buy 92,000 shares of stock for $25. The vesting schedule is 20% the first year, 30% the second year, and 50% the third year (graded-vesting). Trafford does not choose to account for the options on a straight-line basis. The fair value of the options is estimated as follows: Vesting Date December 31, 2024 December 31, 2025 December 31, 2026 Multiple Choice O $138,000 What is the compensation expense related to the options to be recorded in 2025? O $276,000 O $368,000 Amount Vesting 20% O $349,600 30% 50% Fair Value per Option $5 $ 10 $ 15

estimated as follown What is the compensation experse related to the options to be recorded in 2025? Muspe Choict $08000 $276000 $363900 53600