Estimating Stock$-$Based Compensation Expense

Corp. has several types of stock$-$based compensation plans including a stock purchase plan that allows employees to buy shares at a $15\%$ discount. During the current year, employees purchased

$35,000$ shares under this plan. Also, the company granted $28,000$ stock options with estimated fair value of $$10\mathrm{.}10$ per option. The options vest ratably over three years. Pedernales's average stock

price during this year was $$80\mathrm{.}34.$ Determine Pedernales's stock$-$based compensation expense for the current year.

Note: Round your answer to the nearest whole dollar.