393. Dan works for ElekTek, a firm producing sophisticated electronic equipment used in
state-of-the-art security systems. Dan is happy to see that the value of ElekTek’s stock has
reached $47 per share, because certain employees (including Dan) have the opportunity to buy a
given number of shares of its stock for $30 per share for the next year regardless of how high the
market price goes. ElekTek is offering some employees a:
394. This year, International Accountants, Inc., implemented a new benefits system that gives
employees the flexibility to choose among different benefit options, as long as the total cost of
the benefits does not exceed a certain amount. The type of benefits package offered to
International Accountants employees is a(n):