What amount of income is recognized if the holding period requirement is not met for stock acquired through an ESPP?

(A)Short-term capital gain equal to the difference between the option price and the FMV of the stock on the exercise date.

(B)Ordinary income equal to the difference between the option price and the FMV of the stock on the exercise date (or vesting date, if later).

(C)Short-term capital gain equal to the difference between the option price and the sale price of the stock.

(D)Ordinary income equal to the difference between the option price and the sale price of the stock.