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Employees of Bishop, Inc. exercised 1 0 0 nonqualified employee stock options when the bargain element was $ 4 per option. Bishop had previously expensed

Employees of Bishop, Inc. exercised 100 nonqualified employee stock options when the bargain element was $4 per option. Bishop had previously expensed a total of $100 per books as the options vested. What is the effect on the book-tax difference at exercise?

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