Yellow Company is a calendar-year firm with operations in several countries. At January 1, 2021, the company had issued 43,000 executive stock options permitting executives to buy 43,000 shares of stock for $33. The vesting schedule is 20% the first year, 20% the second year, and 60% the third year (graded-vesting). The fair value of the options is estimated as follows:

Vesting Date	Amount Vesting				Fair Value per Option
Dec. 31, 2021		20	%			$	6
Dec. 31, 2022		20	%			$	7
Dec. 31, 2023		60	%			$	9

Assuming Yellow prepares its financial statements in accordance with International Financial Reporting Standards (IFRS), what is the compensation expense related to the options to be recorded in 2022?