On January 1, 2019, Maple Inc. granted 1,000 nonqualified stock options (NQSOs) with an estimated market value of $12 per option. Each option entitled the recipient to purchase one share of Maple stock for $19 a share. The options vest after two years. What is the amount of character of Maple's book-tax difference associated with the NQSOs in 2019?

A. $6,000 temporary, unfavorable

B. $12,000 temporary, favorable

C. $6,000 permanent, unfavorable

D. $12,000 permanent, favorable