Which of the following is true about stock$-$based compensation? $($check all that apply$)$

Stock$-$based compensation expense is adjusted based on movements in stock price after the exercise date

Companies receive a tax deduction when employees exercise stock options

The fair value of an option grant is always greater than the strike price of the option grant

Stock$-$based compensation expense must be added back in the Operating section of SCF under the indirect method

Stock$-$based compensation expense is always reported as part of Selling, General, and Administrative $($SG&A$)$ expense