Please help on this two part question!

Gross payroll for the employees of Bannister Enterprises totals $100,000 per week. From this must be withheld Social Security taxes of 6.20% and Medicare taxes of 1.45%. In addition, federal and state income tax withholdings amount to 15% of gross payroll. Compute the TOTAL employee COMPENSATION EXPENSE for one week. O $77,350 O $107,650 O $100,000 $92,350 O $115,000 On January 1 of Year 1, Shay Dee Company established a stock option plan for its senior employees. A total of 600,000 options were granted that permit employees to purchase 600,000 shares of stock at $40 per share. Each option had a fair value of $3 on the grant date. The market price for Shay Dee stock on January 1 of Year 1 was $40. The employees are required to remain with Shay Dee for four years (Years 1 through 4) to exercise these options. Shay Dee's net income for Year 1, before including any consideration of compensation expense, is $750,000. Compute the COMPENSATION EXPENSE associated with these options for Year 1. O $187,500 $300,000 O $450,000 $600,000 O $1,800,000