ABC Co. grants10 ESOs to its CEO when its stock is trading at $25. The total fair value of the option grant is $400. Each option allows the CEO to purchase one share of stock at a strike price of $30 starting from Day 1 Year 3 from grant date. The service period covered by this ESO grant is two years. Tax rate is 20% for all years. Assume this ESO is a NQO plan.

On Day 1 of Year 3, the CEO exercised all his options when the market price of ABC is $50.

On the date of exercise, the total tax deduction the company gets is___________ . The associated deferred tax JE includes a credit to DTA of__________ , and a (debit or credit?) _________to Income Tax Expense of___________ .