The information provided does not contain enough details to calculate the specific expense related to Tucan's share options granted to their executives in 2016 for the purpose of determining the expense to be recognized in the accounts for 2017. To calculate the expense, we would typically need data such as the fair value of the options at the grant date, the vesting period, the number of options granted, and the expected life of the options.

However, if the expense is to be recognized over the vesting period, and assuming a portion of the options vested in 2017 (which is the second year after the grant date), then a portion of the total fair value would be expensed in 2017. But without actual figures, it's not possible to provide a specific answer.

For a proper calculation, Tucan should use the Black-Scholes or another suitable model to determine the fair value of the options at the grant date and then apply the appropriate amortization method over the vesting period to determine the expense for 2017.