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David's employer wants to increase his compensation as a reward for the good work he has done. David wants to receive extra compensation that will

David's employer wants to increase his compensation as a reward for the good work he has done. David wants to receive extra compensation that will be taxed at capital gains rates. Which one of the following is appropriate to meet the needs of both David and his employer?

A)

A restricted stock plan

B)

A nonqualified stock option

C)

An incentive stock option

D)

A performance share plan

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