Orange Inc. issued 30,000 nonqualified stock options valued at $60,000 (in total). The options vest over two yearshalf in 2018 (the year of issue) and half in 2019. One thousand options are exercised in 2019 with a bargain element on each option of $6. What is the 2019 book-tax difference associated with the stock options?

$24,000 unfavorable.

$24,000 favorable.

$30,000 unfavorable.

$30,000 favorable.

None of the choices are correct.