Which of the Following Statements Regarding Restricted Stock Is False

Which of the following statements regarding restricted stock is false?

A) Like stock options, restricted stock has to vest before it can be sold.
B) Like nonqualified stock options, the employee's income inclusion for restricted stock is the bargain element.
C) Even if the value of restricted stock decreases from the price on the grant date, it retains some value to the employee.
D) There is no effective tax planning elections for restricted stock.