How is compensation from the exercise of nonstatory stock options reported on Form W-2 if compensation is NOT recognized on the date of the grant? The spread between the:

a) grant price of the stock over the fair market value at the time of vesting is shown as a "V" in box 12

b) grant price of the stock over the exercise price at the time of vesting is shown as a "V" in box 12

c) fair market value of the stock over the exercise price at the time of exercise is shown as a "V" in box 12

d) grant price of the stock over the exercise price at the time of exersise is shown as a "V" in box 12