Exhibit 16-3 on January 1, 2010, Hilltop, Inc $\quad$ $\$ 6,000$

Exhibit 16-3 On January 1, 2010, Hilltop, Inc.granted to a key executive a fixed compensatory option plan for 1, 000 shares of $4 par common stock for $30 a share.The fair value per option on that date was $12 per option.The service period extended through December 31, 2011.
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Refer to Exhibit 16-3.Which balance sheet disclosure would be correct at December 31, 2010?

A) Stockholders' equity:
Common stock option warrants $\quad$$\$ 6,000$
B) Liabilities:
Employee stock option plan $\quad \$ 6,000$
C) Stockholders' equity:
Common stock option warrants $\$ 6,000$
Less: Deferred compensation $\quad 6,000$
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\$ 12,000$
D) footnote disclosure only