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 maximum value of stock with respect to which ISOs may first become exercisable in any one year is $100,000. C) the exercise date of the option cannot exceed five years from the date of its grant. D) the exercise price of the option cannot be less than the market price of the stock at the date of the grant