Piper works for Moon Co., which is a public corporation. Piper was granted a stock option in 2019 to purchase shares at $15 per share from the company when the fair market value was $17 per share. Piper exercised the option in 2021 and purchased 500 shares. The fair market value at that time was $21 per share. What is Piper's tax treatment of this option for the 2021 tax year? (4 marks) A) $1.000 taxable benefit and no stock option deduction B) $1,000 taxable benefit and a 50% stock option deduction C) $3.000 taxable benefit and no stock option deduction D) $3.000 taxable benefit and a 50% stock option deduction E) None of the above