North Terraces Ltd Issued Share Options to Its Executives Two

North Terraces Ltd issued share options to its executives two years ago.The options did not vest and has now expired.The cumulative salary benefits expense related to this option issue before its expiry amounts to $150,000.What is the appropriate course of action to take for North Terraces Ltd that is in accordance with AASB 2?

A) Reverse the expense previously recognized in equity.
B) Reclassify equity to accrued salaries expense.
C) Leave this in equity for transfer to retained earnings.
D) Recognise a gain of $150,000.
E) None of the given answers