What's the difference b/t an ISO and an NQSO? [Select best answer below]

Group of answer choices

ISO holders aren't taxed at exercise date but NQSO holders are taxed on the bargain element

ISO holders pay taxes at the grant date, exercise date and sales date; NQSO holders only pay tax when the options are exercised

Regarding the sales date with ISO, the tax treatment can be STCG or LTCG , depending on the holding period; With NQSO, holders pay LTCG regardless of holding period

Employers are limited to granting <= $100,000 to employees; ISO do not have this restriction