On June 30, 2015, Kelso Inc

On June 30, 2015, Kelso Inc., a calendar year corporation, issued 2,000 shares of its publicly traded stock as compensation to its employee, Nick Penn. On date of issuance, the stock's fair market value was $13,500. Under the terms of his 2015 compensation contract, Mr Penn couldn't dispose of the stock before February 1, 2019, and if he terminated his employment with Kelso before that date, he had to forfeit the stock back to Kelso. On February 1, 2019, the fair market value of the 2,000 shares was $20,000. Which of the following statements is true?

A) If Mr. Penn elected to recognize income with respect to the restricted stock in 2015, Kelso was allowed to deduct $13,500 as employee compensation in 2015.
B) Kelso was allowed to deduct $13,500 as employee compensation in 2015.
C) Kelso is allowed to deduct $20,000 as employee compensation in 2019.
D) None of the above is true.