Accounting for Taxes on Stock Options 16. Which of the following two options are true regarding Incentive Stock Options? (0.5 pt total) a. ISOs result in a book expense but no corresponding tax deduction b. ISOs result in a tax deduction but no corresponding book expense c. ISOs result in a permanent difference that increases effective tax rates (ETR) d. ISOs result in a permanent difference that decreases effective tax rates (ETRS) 17. Which of the following two options are true regarding Non-qualifying Stock Options? (0.5 pt total) a. NQOs result in a book expense at an earlier date than the tax deduction b. NQOs result in a tax deduction at an earlier date than the book expense C. NGOs create a DTL at vesting date that gets reversed at exercise date d. NQOs create a DTA at vesting date that gets reversed at exercise date