On 1 July 2022, Geoffrey Limited Granted 250 Options to Each

On 1 July 2022, Geoffrey Limited granted 250 options to each of its 100 employees. The options are conditional on the employees remaining with the company for the 2 year vesting period. The options have a fair value of $15 at vesting date. In addition, the shares will vest as follows: On 30 June 2023 if the company's earnings have increased by more than 15%.
On 30 June 2024 if the company's earnings have increased by more than 12% averaged across the 2 year period.
At 30 June 2033 Geoffrey's earnings have increased by 12% and 5 employees have left.
The company expects that earnings will continue to increase at a similar rate during the year to 30 June 2024 and that the shares will vest at that time. It also expects that a further 7 employees will leave during the year.
The remuneration expense for the year ended 30 June 2022 for Geoffrey is:

A) $178 125
B) $330 000
C) $187 500
D) $165 000