Wilco Inc. grants 2,000 options to their executives on January 1 that allows for the purchase shares of Wilco stock for $20 per share after a 4-year vesting period. The fair value of the options on January 1 is determined to be $2 per option. Wilco will make no journal entry on January 1 , the grant date, to account for either the fair value of the options or the market value of the options being granted. True False