on jan 1 2020, gcorp granted 5,300 options to executives, each option entitles the holder to purchase one share of g's $5 par value common stock at $50 per share at anytime during the next 5 years. the market price of the stock is $68 per share on the date of grant. the fair value of the options at the grant date is $150,000. the period of benefit is 2 years.\