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bachelor in business administration
Polytechnic State University Sanluis
Jan-2006 - Nov-2010
CPA
Polytechnic State University
Jan-2012 - Nov-2016
Professor
Harvard Square Academy (HS2)
Mar-2012 - Present
17.   Accounting for stock options. Intelliant granted stock options to employees on January 1, 2013, permitting them to purchase 24.6 million shares of Intelliant common stock for
$22.63 per share. An option-pricing model indicates that the value of each option on this date is $5.79. Intelliant expects to receive the benefit of enhanced employee services for the next three years. On December 31, 2016, employees exercise these options when the market price of the stock is $40 per share. Compute the pre-tax effect of this option plan on the net income of Intelliant for 2013 through 2017.
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