Exhibit 15-5 On January 1, 2016, Roberts Company adopts a compensatory share option plan and grants 40 executives 1,000 shares each at $30 a share. The fair value per option is $7 on the grant date. The company estimates that its annual employee turnover rate during the service period of three years will be 4%. ? Refer to Exhibit 15-5. At the end of 2017, the company estimates that the employee

turnover will be 5% a year for the entire service period. The compensation expense for 2017 will be (Round your answer to the nearest whole dollar.)
A) $77,468
B) $80,022
C) $82,575
D) $160,043

A