Which of the Following Are True About Employee Stock Options

Which of the following are true about employee stock options? choose three)

A) They are popular with start-up companies.
B) They currently have to be expensed on the income statement.
C) It was not illegal to backdate stock option grants until recently.
D) They usually reward executives in a bear market.
E) Traditionally they have been at the money at the time of issuance.
F) They are currently used by Microsoft.