C. 4. Which of the following is not true? a. Restricted stock will almost always have value, whereas stock options may not. b. Restricted stock usually results in less dilution than stock options. On the grant date for restricted stock, an asset account Unearned Compensation for the fair value of the stock is recognized. d. The starting point for the grant date fair value for restricted stock units is the market price of the stock. 5. Variables in the Black-Scholes option pricing model include Risk-free interest rate b. Par value of the company's stock c. payout ratio d. times interest earned a