16. If a company grants compensation to its executives through an options plan, the total cost of compensation will be the same: to. a. At the market value of the shares that can be purchased with the options. b. To the value of the options. The value of each option is equal to the difference between the market value of the stock minus the price of exercising the option. c. At the value of the options, measured with a recognized option pricing model. d. Letter b or letter c, at the choice of management.