ABC. Corp invests excess cash in municipal bonds (which are tax exempt) rather than earn a paltry bank account return. For the year ending 12/31/2019, ABC was holding $2,500,000 of municipal bonds averaging a 7.5% interest rate. When preparing their books for FYE 2019, they realize this may cause a difference in taxable and pretax accounting income and any difference that does exist has a potential effect on future taxable income. Relating to municipal bond interest, which of the following is true:

2. For restricted stock plans and stock options, a company should allocate the associated compensation expense:

A

Over the time from issuance to expiration

B

At the date of issuance

C

At the date of expiration

D

Over the time from issuance to vesting

E

At the date of vesting