on january 1, 2021, oliver foods issued stock options for 47,000 shares to a division manager. the options have an estimated fair value of $8 each. to provide additional incentive for managerial achievement, the options are not exercisable unless oliver foods' stock price increases by 5% in four years. oliver foods initially estimates that it is not probable the goal will be achieved. how much compensation will be recorded in each of the next four years?