Question: Question Content Area Under the fair value method, if an executive does not exercise a stock option and it is allowed to lapse, the account

Question Content Area
Under the fair value method, if an executive does not exercise a stock option and it is allowed to lapse, the account - Paid-in Capital Share Options - is debited. What account is credited?
a. Additional Paid-In Capital from Expired Share Options
b. Compensation Expense
c. Gain from Expired Share Options
d. Deferred Compensation

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