on january 1, 2009, sellers corp. granted an employee an option to purchase 6,000 shares of seller's $5 par value common stock at $ 20 per share. the black-scholes option pricing model determines total compensation expense to be $ 140,000. the option became exercisable on december 31, 2010, after the employee completed two years of service. the market prices of seller's stock were as follows: january 1, 2009 $ 30 december 31, 2010 $ 50 for 2010, sellers should recognize compensation expense under the fair value method of