here answer is b. To make it easier to grant stock
options to employees.
Employee Stock Options Means :-
Employee stock options are issued by companies for a variety of
reasons. Employee stock options are often offered by technology
companies in order to offer attractive compensation packages to
prospective employees. On receiving stock options, employees have
more skin in the game as the value of their ESOPs only increases if
the company's stock does well. This motivates employees as well as
increases productivity of the employees.