On January 1, 2017, Heidi Corp. granted stock options to its officers and key employees. The options were for 30,000 shares of its $15 par value common stock. The market price of Heidi's common stock was $32/share on January 1, 2017. The option price was $24. 

Heidi used the Black-Scholes option pricing model to determine total compensation expense, which was $210,000. Employees must be employed by Brown in order to exercise the options, and the options became exercisable beginning January 1, 2020. The options have an expiration date of January 1, 2021.

The market price of Heidi's stock was $27 per share on January 1, 2020. At that time, all 30,000 of the options were exercised.

Heidi uses the fair value method. On December 31, 2019, Heidi should record what amount of compensation expense?