On December 31, 2018, ABC Inc. issued 2,030 stock options with an estimated value of $16 per option. Each option entitles the owner to purchase one share of ABC stock for $25 a share (the per share price of ABC stock on December 31, 2018). Assume the options vest on December 31, 2019 and that all 2,030 stock options were exercised on the vesting date when the stock was valued at $35 per share. If the stock options are nonqualified stock options, what is the amount deducted for book purpose?, If none, answer 0