3、Rose Company granted 100 stock options for each of its 50 managers on January 1, 20X1. The vesting period was three years. The fair value of the stock option was $15 per unit. On December 31, 20X1, as the stock price of Rose Company had declined, the Company had reset the exercise price of the option downward, and the vesting period remained the same. The fair value of the option immediately before and after the reset was $6 and $8 respectively. On December 31, 20X1 and 20X2, the Company expected that 10 and 12 managers would leave the Company respectively. What compensation expense should the Company recognize for year 20X2?