An employee is offered a nonqualified stock option with an exercise price of $$20$ per share. If the option is exercised when

the current market value of the stock is $$30,$ the employee

A$)$ is taxed on $$10$ per share as if it were salary.

B$)$ is taxed on $$30$ per share as if it were salary.

C$)$ is taxed on $$20$ per share as if it were salary.

D$)$ has a capital gain of $$10$ per share.