Mr$.$ Chan$$s employer gave him a share option in March last year to buy $10,000$ shares in X Ltd for $$5$ each when the market price of the shares was $$10.$ Mr$.$ Chan exercised the share option in March this year when the market price of the shares was $$15$ each. He sold all the shares yesterday for $$20$ each. What is the share option gain to be included in the assessable income?

Question $41$ Answer

a$.$

$$50,000$

b$.$

$$150,000$

c$.$

$$200,000$

d$.$

$$100,000$