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Ruby Corporation Grants Stock Options to Iris on February 1,2016

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Ruby Corporation grants stock options to Iris on February 1,2016.The options do not have a readily ascertainable value.The option price is $100,and the FMV of the Ruby stock is also $100 on the grant date.The option allows Iris to purchase 200 shares of Ruby stock.Iris exercises the option on August 1,2017,when the stock's FMV is $150.Iris sells the stock on December 5,2018 for $400.Determine the amount and character (i.e.ordinary,LTCG or STCG)of income recognized by Iris and the deduction allowed Ruby Corporation in 2016,2017 and 2018 under the following assumptions:
a.The stock option is an incentive stock option.
b.The stock option is a nonqualified stock option.


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European Nations

The sovereign states located on the European continent, each with its distinct government, culture, and legal system.

Strategic Alliance

A formal agreement between two or more entities to pursue a set of agreed-upon objectives while remaining independent organizations, often used in the business world to leverage complementary strengths.

International Business Approaches

Strategies employed by companies to enter and compete in foreign markets.

Ownership Sharing

A strategy or arrangement by which employees own shares or a stake in the company they work for, often used to increase engagement and loyalty.

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