Answer:
The correct answer is number "2": is granted the option.
Explanation:
Many corporations encourage employees to participate in the company's growth by offering them a piece of the pie. That means employees' stock options. The very same date when the stock option is granted to the employee is considered as the beginning date to measure the compensation element. Though, most stock options come with a vesting schedule that lists the dates an employee can exercise a specific number of shares.
