What is the impact on a company's Balance Sheet when stock options expire that were previously issued to employees (e.g., the market value of the stock was lower than the exercise price during the option exercise period, and therefore the employees did not exercise the stock options)?

A. Total Assets increase; Total Shareholders' Equity increases 

B. Total Assets decrease; Total Shareholders' Equity increases 

C. Total Assets decrease; Total Shareholders' Equity decreases 

D. No Impact on Total Assets and Total Shareholders' Equity

E. Total Assets increase; Total Shareholders' Equity decreases