In Year $1,$ Omega, Inc., partially compensates employee Tom Jones with $100$ shares of stock. Omega stock is selling for $$200$ per share at the time Tom receives his shares. On December $31,$ Year $1,$ Tom sells his $100$ shares of Omega stock for $$300$ each. How much of an employee compensation expense can Omega deduct in Year $1$ for Tom$$s $100$ shares?

A$.$

$$0$

B$.$

$$10,000$

C$.$

$$20,000$

D$.$

$$30,000$