Share based payment(s)

Hi Mike,
I have a bit of a confusion on the below. its park of a previous question kaplan has set and I hope you will be able to clarify my query:

Glaze is a company that prepares its financial statements in accordance with International Financial Reporting Standards. Its functional currency is the dollar ($). It is currently preparing financial statements for the year ended 31 March 2015. (a) Glaze introduced a share-based payment scheme for 1,000 employees on 1 April 2014. Each employee was granted 2,000 share options. Each share option permits the holder to purchase one ordinary share in Glaze for $2 each and it will vest if the employees are still working for the company on 31 March 2017. Fifty employees had left the company by 31 March 2015 and it is expected that 100 more will leave prior to the vesting date. The fair value of one share option at the grant date was $6 and the fair value of one of Glaze’s ordinary shares at the reporting date was $11. in the jurisdiction in which Glaze operates, a tax deduction is given for equity-settled share-based payment schemes on the exercise date based on the intrinsic value of he share options. Glaze pays income taxes at a rate of 30%
The directors would like an explanation of the accounting treatment of the above transaction, as well as any deferred tax impact.
(8 marks)

1) As its a Equity share based payment transaction (Share option) I will do the following forumala: “Number of options expected to vest X FV option @ Grant date / Vesting period? and I will do this from years 2015-2017 right? Slightly confused how I will do the above and the deffered tax element does not make it any easier. Will you be able to shed some light Mike?

Thanks for your help as always
Raz