$21)$ For compensation plans adopted by a publicly traded company in the current year, when a CEO's salary exceeds $$1,000,000,$ the employee $\_\_\_\_\_\_$ taxed on the entire amount, and the employer $\_\_\_\_\_\_$ allowed a deduction on the entire amount.

A$)$ is; is

B$)$ is; is not

C$)$ is not; is

D$)$ is not; is not