This Year,Jenko Inc

This year,Jenko Inc.,a calendar year taxpayer,issued 1,000 shares of its publicly traded stock as a bonus to its employee,Mrs.Leder.On the date of issuance,the stock's fair market value was $25,000,and Mrs.Leder's ownership rights in the stock were unrestricted.Which of the following statements is true?

A) Mrs.Leder doesn't recognize income on receipt of the stock,and her tax basis in the stock is zero.
B) Mrs.Leder doesn't recognize income on receipt of the stock,and her tax basis in the stock is $25,000.
C) Mrs.Leder recognizes $25,000 of ordinary income on receipt of the stock,and her tax basis in the stock is $25,000.
D) None of the above is true.