8. Which of the following is a TRUE statement? A) The XXX Corporation, a non-issuer, is required to file an annual Form 10-K with the U.S. Securities and Exchange Commission. B) Treasury stock may not be acquired for an amount less than its par or stated value. C) Stock options are accounted for as compensation expense by the sponsoring company, even if the options have not been exercised. D) All the above are true. E) None of the above is true.