which of the following is an advantage of making an IRC Section 83(b) election with respect to restricted stock?

select one:

a. if the stock is forfeited, the compensation recognized and the taxes paid are deductible as losses

b. the employee does not receive any cash at the time of the stock award to pay the tax on the compensation recognized under the election

c. an 83(b) election can be made any time within the tax year of the transfer of shares from the company to the employee

d. any future appreciation would be taxed as capital gains instead of taxable compensation