True or False:

$1.\_\_\_\_\_$ The date on which employees are given options for the right to buy stock is called the vesting date.

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$2.\_\_\_\_$ Employees generally receive more favorable tax treatment on non$-$qualified stock options than incentive stock options.

$3.\_\_\_$ Absent a Sec. $83($b$),$ an employee's ordinary income with respect to restricted stock is the fair market value on the vesting date.

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$4.\_\_\_$ A section $83($b$)$ election freezes the value of restricted stock for compensation purposes $($ordinary income$)$ on the grant date.