In 2008, Mr Delgado Exercised an Option to Purchase 1,000

In 2008, Mr Delgado exercised an option to purchase 1,000 shares of his employer's stock for $29 per share when the market price was $65 per share. This year, Mr Delgado sold the stock for $80 per share. Which of the following statements is false?

A) If the option was an ISO, Mr. Delgado recognized a $51,000 gain on sale.
B) If the option was nonqualified, Mr. Delgado recognized a $15,000 gain on sale.
C) If the option was an ISO, Mr. Delgado has a $36,000 AMT preference item this year.
D) None of the above is false.