Tony received some nonqualified and incentive stock options when he worked for his employer in Oregon. But when he took a two-year assignment in another country, the corporation employing Tony there granted him some options, too. Does Tony have gross income in the other country upon receiving or exercising the non-U.S. options? Assume that Tony was assigned to a corporation based in:

a. Belgium

b. Germany

c. Hong Kong

d. Russia

e. The Netherlands