Share-Based Compensation Expense Recognition

When a company grants share-based compensation to its employees, it must recognize the fair value of those equity instruments as an expense over the vesting period. Consider a company that provides stock options to its employees as part of their compensation package. The options granted have a fair value of $10 each at the grant date and vest over a four-year period. How much compensation expense should the company recognize in its first year of the options' vesting period?