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Maren received 11 NQOs (each option gives her the right to purchase 9 shares of

ID: 2584784 • Letter: M

Question

Maren received 11 NQOs (each option gives her the right to purchase 9 shares of stock for $9 per share) at the time she started working when the stock price was $7 per share. When the share price was $16 per share, she exercised all of her options. Eighteen months later she sold all of the shares for $21 per share. How much gain will Maren recognize on the sale of the shares and how much tax will she pay assuming her marginal tax rate is 35 percent? Multiple Choice

$0 gain and $0 tax.

$495 gain and $74 tax.

$495 gain and $173 tax.

$1,188 gain and $178 tax.

Explanation / Answer

Gain on sale= 21-16= 5 per share

Total shares= 11options * 9 per option= 99

Total gain= 99*5= 495

Tax= Gain*tax rate= 495*35%= 173

Conclusion:

$495 gain and $173 tax