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On what basis are NQ stock options usually taxed when the option has no readily ascertainable fair market value? a. the difference between the fair

On what basis are NQ stock options usually taxed when the option has no readily ascertainable fair market value?

a. the difference between the fair market value of the shares when purchased and the option price

b. the fair market value of the shares

c. the option price plus 12 the fair market value of the stock when sold

d. the price when the shares are sold minus the original option value

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