What amount of compensation expense shall be recognize in 20x1 and 20x2?

For the next problems, use the following information: On January 1, 20x1, Golf View Village Co. grants 1,000 share options to each of its 180 employees on condition that the employees remain in Golf View's employ until the end of 20x3. The exercise price per share option is P20. The fair value per share option is P80. On December 31, 20x1, Golf View modifies the share option grant by reducing the exercise price to P60. This resulted to an increase in the fair value per option before the modification of P100 to P120 after the modification