Marisol was granted 100 NQSOs five years ago. At the time of the option grant, the value of the underlying stock was $100 and the exercise price was equal to $100. If Marisol exercises the options on August 22 of this year when the stock is valued at $145, what are the tax consequences (per share) to Marisol from exercising the options? a. $45 of W-2 income, $100 of short-term capital gain. b. $100 of W-2 income, $45 of short-term capital gain. c. $145 of W-2 income. d. $45 of W-2 income