Pls help me answer this taxation problem in Philippines. Thank you

18. Which of the following is the gross compensation income for P1,000 stock certificates received as payment of services rendered of employer? The share of stock is selling at P10 per share in the stock exchange. This has par value of P5 per share. The shares were acquired by the employer at cost of P8 per share. (1 Point) A. P 8,000 B. P 5,000 C. P10,000 D. whichever is the lowest of a,b orc