Which of the following was true after 2005?

a. The value of options which were at-the-money when issued had to be reported in the notes to the financial statements

b. Options which were at-the-money when issued did not affect a companys financial statements

c. The options never had any affect on a companys financial statements

d. The value of options which were at-the-money when issued had to be expensed on the income statement