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A is corrent. The amount contributed or committed to be contributed to an employee stock ownership plan (ESOP) in a given year should be the measure of the amount to be charged to expense by the employer. Therefore, Fay should record year 3 compensation expense of $84,000 [contribution of $30,000 cash and common stock with a FV of $54,000 (3,000 X $18)].
B is incorrect. The amount contributed or committed to be contributed to an employee stock ownership plan (ESOP) in a given year should be the measure of the amount to be charged to expense by the employer. Therefore, Fay should record year 3 compensation expense of $84,000 [contribution of $30,000 cash and common stock with a FV of $54,000 (3,000 X $18)]. 
C is incorrect. The amount contributed or committed to be contributed to an employee stock ownership plan (ESOP) in a given year should be the measure of the amount to be charged to expense by the employer. Therefore, Fay should record year 3 compensation expense of $84,000 [contribution of $30,000 cash and common stock with a FV of $54,000 (3,000 X $18)]. 
D is incorrect. The amount contributed or committed to be contributed to an employee stock ownership plan (ESOP) in a given year should be the measure of the amount to be charged to expense by the employer. Therefore, Fay should record year 3 compensation expense of $84,000 [contribution of $30,000 cash and common stock with a FV of $54,000 (3,000 X $18)].