On January $1,2026,$ Squack Corp. granted an employee an option to purchase $16,000$ shares of Squack's $$5$ par value common stock at $$20$ per share. The BS option pricing model determines total compensation expense to be $$380,000.$ The option became exercisable on December $31,2027,$ after the employee completed two years of service. The market prices of Squack's stock were as follows: January $1,2026$

$$35$ December $31,202755$ A$.$ $$195,000$ B$.$ $$200,000$ C$.$ $$0$ D$.$ $$190,000$