Which of the Following Describes the Correct Treatment of Nonqualified

question 109

Multiple Choice

Which of the following describes the correct treatment of nonqualified stock options(NQOs) granted when ASC 718 did not apply?

• A) Financial-expense value over vesting period; tax-deduct bargain element at exercise.
• B) Financial-expense value over vesting period; tax-no deduction.
• C) Financial-no expense; tax-deduct bargain element at exercise.
• D) Financial-no expense; tax-no deduction.