When Managers of a Firm Are Compensated in Options,managements Interests

When managers of a firm are compensated in options,managements interests may not be aligned with that of shareholders because

A) managers may have incentives to increase the riskiness of the firm.
B) managers would rather be paid in cash.
C) the taxes that are paid on the option compensation buffer that form of compensation from being aligned with the shareholders interests.
D) none of the above.