Case 08 2 Sooner Or Later On January 1 2006 Sooner Or Later Inc Granted 1 000 At 1

Should Sooner or Later use the $6 grant-date fair value or the $9 grant-date fair value to measure its compensation cost? Over how many years should Sooner or Later recognize compensation cost associated with the stock options, and how much, if any, should be recognized in each of those years?