X grants 100,000 options to employees having a fair value of $6/option, exercisable in 2 years at $10. The options will vest only if X achieves a specified revenue target. All employees remain for the two years. The revenue target is NOT achieved. The stock price is $20 on the vesting date. a. What is the total compensation expense over the two years? b. Explain BRIEFLY ENTER EACH ANSWER ON A SEPARATE LINE.

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