All of the following are requirements of incentive stock options $($ISOs$)$ EXCEPT

A$)$

to retain favorable tax treatment, the shares received through the exercise of the ISOs cannot be sold within two years from the date of the option's grant.

B$)$

the exercise date of the option cannot exceed five years from the date of its grant.

C$)$

the exercise price of the option cannot be less than the market price of the stock at the date of the grant.

D$)$

the annual limit for granting ISOs is $$100,000$ worth of stock on the day of the grant.