Market Prices for Share Options Granted to Employees Are Typically

Market prices for share options granted to employees are typically not available because:

A) Options granted to employees are subject to terms and conditions that do not apply to traded options.
B) It is difficult to obtain the fair value of these options using option pricing models.
C) Employee options have long lives and are usually exercised early.
D) Options granted to employees are subject to terms and conditions that do not apply to traded options and it is difficult to obtain the fair value of these options using option pricing models