Use the following information to answer questions 9-13. On July 1, YR11, Yahoo Inc. granted 100 stock options to its key officers. Each option permits the holder to purchase one share of the company's $1 par value common stock for $4 each. The service period during which employees will earn the options is July 1, YR11 to June 30, YR13 (2 years). The options vest and become exercisable beginning July 1, YR13 (vesting period = 2 years). The options expire on December 31, YR18. Information regarding the number of options expected to vest, common stock market price, and option estimated fair value of the option is given below. Date July 1, YR11 (grant date) Number of Options Estimated to Vest 90 (estimated) Market Price of Common Stock Estimated Fair Value of Option $5 $2 70 (estimated) $6 $3 60 (estimated) $9 $6 55 (actual) $12 $8 December 31, YRII December 31, YR12 July 1, YR13 (vesting date) Key events were as follows: On December 1, YR11 an officer left the company and forfeited his 10 options. On May 20, YR13 two officers left the company and forfeited their 35 options. On July 1, YR13 a total of 55 options vested. On November 1, YR13 officers exercised 50 options. On December 31, YR18 the remaining 5 vested options expired. The company's reporting period ends on December 31 of each year. 9. The total amount of expense arising from these options to be recorded for the year ended December 31, YR12 (rounded to the nearest dollar) is: a. $20 dr. b. $35 dr. c. $53 dr. d. $55 dr. e. None of the above 10. The total amount of expense arising from these options to be recorded for the year ended December 31, YR13 (rounded to the nearest dollar) is: a. $20 dr. b. $35 dr. c. $53 dr. d. $55 dr. e. None of the above