On June $30,2025,$ Wildhorse Corporation granted compensatory stock options for $24000$ shares of its $$24$ par value common stock to certain of its key employees. The market price of the common stock on that date was $$30$ per share and the option price was $$27.$ Using a fair value option pricing model, total compensation expense was determined to be $$100000.$ The options are exercisable beginning January $1,2027,$ providing those key employees are still in the employ of the company at the time the options are exercised. The options expire on June $30,2028.$

On January $4,2027,$ when the market price of the stock was $$35$ per share, all of the options were exercised. The service period is two years, beginning January $1,2025.$ Using the fair value method, what amount of compensation expense will be recorded by Wildhorse Corporation for these options on December $31,2025?$

Select answer from the options below $-($a$)$ is the wrong answer

a$.$ $$100000$

b$.$ $$0$

c$.$ $$23438$

d$.$ $$50000$