A company issued its CEO 100,000 shares of restricted stock that are restricted for two years. The current share price is $10. Based on the information provided, which of the following statements is true?

A. An unearned compensation liability in the amount of $1 million is created at the grant date

B. An unearned compensation asset in the amount of $1 million is created at the grant date

C. Stockholders' equity increases by $1 million at the grant date

D. An unearned compensation contra equity account in the amount of $500,000 is recognized at the grant date

E. Stockholders' equity is unchanged at the grant date