At january 1, 2018, naylor-shaun company had issued 40,000 executive stock options permitting executives to buy 40,000 shares of stock for $30. 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 amount fair valuedate vesting per optiondec. 31, 2018 20% $ 7dec. 31, 2019 30% $ 8dec. 31, 2020 50% $12assuming naylor-shaun prepares its financial statements in accordance with international financial reporting standards, what is the compensation expense related to the options to be recorded in 2019? a. $ 48,000b. $ 96,000c. $128,000d. $130,667