Yu Company is a calendar$-$year U$.$S$.$ firm with operations in several countries. At January $1,2024,$ the company had issued $41,100$ executive stock options permitting executives to buy $41,100$ shares of stock for $$27.$ The vesting schedule is $20\%$ the first year, $30\%$ the second year, and $50\%$ the third year $($graded$-$vesting$).$ The fair value of the options is estimated as follows:

Vesting Date Amount Vesting Fair Value per Option

December $31,202420\%$ $ $9$

December $31,202530\%$ $ $10$

December $31,202650\%$ $ $14$

Assuming Yu uses the straight$-$line method, what is the compensation expense related to the options to be recorded in $2025?$

Multiple Choice

$$161,660$

$$205,500$

$$369,826$

$$411,000$