Assume that on january 1, year 1, abc inc. issued 7,800 stock options with an estimated value of $12 per option. each option entitles the owner to purchase one share of abc stock for $27 a share (the per share price of abc stock on january 1, year 1, when the options were granted). the options vest at the end of the day on december 31, year 2. all 7,800 stock options were exercised in year 3 when the abc stock was valued at $35 per share. identify abc’s year 1, 2, and 3 tax deductions and book–tax differences (indicate whether permanent and/or temporary) associated with the stock options under the following alternative scenari