Exercising out-of-the-money call options will realize losses rather than profits. It seems that there is no incentive to exercise the options. However, in the real world, corporate insiders, who have stock options, sometimes exercise their out-of-the-money options. Explain when and why they exercise the out-of-the-money options? (Your answer must be no more than 100 words. Your mark will be penalized for exceeding 100 words limit.)