This year. CSUEB Inc. granted a nonqualified stock option to Lucia Muoz to buy 10,000 shares of CSUEB stock for $10 per share for five years. At date of grant CSUES stock was selling on a regional securities market for $8 per share. CSUEB recorded $25,000 compensation expense for the estimated value of the option Five years after CSUEB granted the option to Luca Muoz, she exercised it on a day when CSUEB stock was selling for $12.00 per share. What is CSUEB's tax deduction in the year of exercise? O A. $0 B. $5,000 OC. $20,000 D. 595.000 E. $120,000