which statement is false regarding nonqualified deferred compensation and stock plans?

a$.$

If an employee makes a Section $83$ election upon the grant of restricted stock, he or she will not be taxed when the restricted stock becomes vested.

b$.$

In a salary reduction plan, the employee elects to give up a specified portion of current compensation.

c$.$

A disqualifying disposition with an incentive stock option $($ISO$)$ will result in ordinary income taxes, as well as FICA and FUTA taxes.

d$.$

Employee stock purchase plans $($ESPPs$)$ can be offered at a discount, unlike ISOs.