Table:
|  | Number of Options (in Millions) | Weighted Average Exercise Price | Average Remaining Contractual Term (Years) | Aggregate Intrinsic Value (in Millions) |
| --- | --- | --- | --- | --- |
| Granted | 2.3 | $27.09 |  |  |
| Exercised | (0.1) | $24.79 |  | $0.1 |
| Expired | (1.8) | $26.92 |  |  |
| Outstanding at May 26, 2019 | 0.4 | $28.13 | 0.16 | $0.6 |
| Exercisable at May 26, 2019 | 0.4 | $28.13 | 0.16 | $0.6 |
Paragraphs:
Stock Appreciation Rights Awards
During the second quarter of fiscal 2019, in connection with the completion of the Pinnacle acquisition, we granted 2.3 million cash-settled stock appreciation rights with a fair value estimated at closing date using a Black-Scholes option-pricing model and a grant date price of $36.37 per share to Pinnacle employees in replacement of their unvested stock option awards that were outstanding as of the closing date. Approximately $14.8 million of the fair value of the replacement awards granted to Pinnacle employees was attributable to pre-combination service and was included in the purchase price and established as a liability. As of May 26, 2019, the liability of the replacement stock appreciation rights was $0.9 million, which includes post-combination service expense, the mark-to-market of the liability, and the impact of payouts since acquisition.
The compensation income for our cash-settled stock appreciation rights totaled $13.7 million for fiscal 2019. Included in this amount is income of $14.0 million related to the mark-to-market of the liability established in connection with the Pinnacle acquisition and expense of $0.2 million for accelerated vesting of awards related to Pinnacle integration restructuring activities, net of the impact of marking-to-market these awards based on a lower market price of Conagra common shares. The related tax expense for fiscal 2019 was $3.4 million.
A summary of the stock appreciation rights activity as of May 26, 2019 and changes during the fiscal year then ended is presented below:
Question:
What is included in the liability of the replacement stock appreciation rights?
Answer: post-combination service expense, the mark-to-market of the liability, and the impact of payouts since acquisition