Assume that on janusry 1, year 1,ABC incorporated issued 7.500 stock options with an estimated value of $6 per option. Each option eatilles the owner to purchase one share of ABC slock for $33 a share fhe per share price of ABC stock on January , year 1 , when the options were granted) The opticns vost at the end of the day on December 3t, year 2 . All 7,500 stock eptions were exercised in yoar 3 When the ABC stock was valued at $36 per share. Identif ABC' year 1, 2, and 3 tax deductions and book-tax differences (indicate as favorable of unfavorable and as permanent or temporary/ associated with the stock options under the following alternabio scenarlos: Requlred: a. The stock options are incentuve stock options. b. The stock options are nonqualified stock options Complete the following tabie. (for all requirements, leave no answer blank. Enter zero if applienble and select "N/A* if no effect.)