Winton Ltd Grants 100 Options to Each of Its 50

Multiple Choice

Winton Ltd grants 100 options to each of its 50 employees on 1 July 2009.Each grant is conditional on the employee working for the company for 3 years.The fair value of each option at grant date is $15. The following information is available:
What is the employee benefits expense of Winton Ltd related to this share option for the year ended 30 June 2010,2011 and 2012,respectively?

A) $18 667; 26 933; 26 400;
B) $20 000; 20 000; 20 000;
C) $20 000, $18 000; $16,000;
D) $26 667; $24 000; $21 333;
E) None of the given answers