On January $1,2022,$ Dalziel Corporation granted $100,000$ stock options to its employees. Of these options, $30\%$ will vest on December $31,2022,30\%$ will vest on December $31,2023,$ and the remaining $40\%$ will vest on December $31,2024.$ The fair value of the options was $$15\mathrm{.}34$ per share using a weighted$-$average expected life. The fair value of the $30,000$ options that vest in $2022$ is $$14\mathrm{.}67$ per option. The fair value of the $30,000$ options that vest in $2023$ is $$15\mathrm{.}38$ per option and the fair value of the remaining options is $$16\mathrm{.}30$ per option in $2024.$ Dalziel records stock$-$based compensation by adjusting for estimated forfeitures. However, the company does not expect any forfeitures for these options.

Prepare a memo to CEO Murray Dalziel addressing the corporation$$s compensation expense for $2022$ through $2024.$ Use the Codification for support and be sure to give an appropriate citation. Your memo should be organized to address the following topics: facts, analysis, conclusions. Conclusions should include specific calculations with respect to compensation expense for each year, realizing that there may be more than one way to analyze the transaction.