Orange Inc

Orange Inc. issued 20,000 nonqualified stock options valued at $40,000 (in total) . The options vest over two years-half in 2016 (the year of issue) and half in 2017. One thousand options are exercised in 2017 with a bargain element on each option of $6. What is the 2017 book-tax difference associated with the stock options?

A) $6,000 unfavorable
B) $6,000 favorable
C) $24,000 unfavorable
D) $24,000 favorable
E) None of these