Which of the following statements about restricted stock plans is correct?

1) Without restrictions, the stock granted to the employee would be taxed as income now

2) Sometimes called" golden handcuffs" restricted stock is used to discourage employees from working for a competitor

3) Employers like them because they provide a current deduction for the company,but the employee reports income only when the stock is sold.

4) The restriction prevent dilution of ownership among the other owners

A) 1 and 2 only

B) 2 and 3 only

C) 3 and 4 only

D) 1 2 and 4