Tony received some nonqualified and incentive stock options when he worked for his employer in Oregon.

When he took a two-year assignment in another country, however, 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. Canada

e. The Netherlands