B IS CORRECT. IN ACCOUNTING FOR STOCK OPTIONS, THERE ARE SEVERAL IM...

7. B is correct. In accounting for stock options, there are several important dates, including the grant date, the vesting date, the exercise date, and the expiration date. The grant date is the day that options are granted to employees. The vesting date is the date that employees can first exercise the stock options. The exercise date is the date when employees actually exercise the options and convert them to stock.