On January 1 of last year, Randy was awarded 15,000 ISOs at an exercise price of $3 per share when the fair market value of the stock was equal to $3. On April 17 of this year, Randy exercised al of his ISOs when the fair market value of the stock was $5 per share. At the date of exercise, what are the tax consequences to Randy? a. $0 W-2 income, $30,000 AMT adjustment b. $0 W-2 income, $75,000 AMT adjustment. c. $30,000 ordinary income, $30,000 AMT adjustment. d. $75,000 ordinary income, $0 AMT adjustment