ABC Inc., a publicly traded company, 100,000 granted stock options on January 1, Year 1, with a total value of $150,000.The option will vest over a three-year period, and employees may exercise their options as of year 4.On December 31, Year 1, it is estimated that 80% of the options will fully vest.During Year 2, an executive suddenly quit, forfeiting 20,000 options.On December 31st, Year 2 the estimate of the number of options that will fully vest by the end of Year 3 was revised to 50,000.The December 31st, Year 2 year-end accrual required with respect to these stock options would include a compensation expense amount of:

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The Answer of ABC Inc., a publicly traded company, 100,000 granted stock options on January 1, Year 1, with a total value of $150,000.The option will vest over a three-year period, and employees may exercise their options as of year 4.On December 31, Year 1, it is estimated that 80% of the options will fully vest.During Year 2, an executive suddenly quit, forfeiting 20,000 options.On December 31st, Year 2 the estimate of the number of options that will fully vest by the end of Year 3 was revised to 50,000.The December 31st, Year 2 year-end accrual required with respect to these stock options would include a compensation expense amount of:

ABC Inc, a Publicly Traded Company, 100,000 Granted Stock Options on on January