Which of the following is the best description of GAAP as it currently applies to recognizing compensation expense associated with employee stock options?

A.The fair value of the stock options (estimated using a option pricing model) must be expensed over the period they are earned.

B.The intrinsic value of the stock options must be expensed over the period they are earned

C.The difference between the exercise price and the market value of the stock on the date any particular option is exercised must be expensed.

D.The time value of the stock options must be expensed over the period they are earned.