申論題

四、On January 1，2009，Across Company grants the company’s 10 employees options to purchase 103000 shares each of company’s $10 par value common stock. Each grant is conditional upon the employee working for the company over the next two years. Vesting occurs if the employee stays with the company for a two-year period. Once vested, the employee may exercise the options within the next one year. The option exercise price per share is $60，and the market price of the stock at the date of grant is $68 per share. The Company computes the fair value of the option by applying an option-pricing model to be $28 per option. The estimated employee departure rate and actual employee departures over the two-year period as follows: 

(3) On December 31，2011，the vested options from the remaining 2 employees are expired.