On January $1,2021,$ D Corp. granted an employee an option to purchase $6,000$ shares of D$\text{'}$s $$5$ par common stock at $$20$ per share. The options became exercisable on December $31,2022,$ after the employee completed two years of service. The option was exercised on January $10,2023.$ The market prices of D$\text{'}$s stock were as follows: January $1,2021,$ $$30$; December $31,2022,$$$50$; and January $10,2023,$ $$45.$ An option pricing model estimated the value of the options at $$8$ each on the grant date. For $2021,$ D should recognize compensation expense of

Multiple Choice

$$0.$

$$24,000.$

$$30,000.$

$$60,000.$