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What amount is included in the executives AMT calculation when an ISO is exercised? a. excess of the stocks fair market value over the option

What amount is included in the executives AMT calculation when an ISO is exercised?

a. excess of the stocks fair market value over the option price at time of exercise

b. excess of the option price over the stocks fair market value at time of exercise

c. option price of stock at time of grant

d. fair market value of stock at time of grant

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