was $15/share. a.If YEAR 1 is 2000, YEAR 2 is 2001, and YEAR 3 is 2002 and the above options are non- qualified stock options (NQOs): i.(3 points: 1 for each year amount) What is the amount of expense will Reginald Bank recognize in its income statement for financial reporting in 2000, 2001, and 2002? ii.(3 points: 1 for each year amount) What is the amount of deduction for Reginald Bank related to the stock options in 2000, 2001, and 2002? iii.(9 points: 3 points for each question with 1 point per question per year) What amount of book-tax differences (BTD) will Reginald Bank have in 2000, 2001, and 2002 related to the stock options? Is it favorable or unfavorable? Is it temporary or permanent? b.Repeat a. parts i.-iii. if instead YEAR 1 is 2015, YEAR 2 is 2016, and YEAR 3 is 2017. (The point breakout for part b. is just like in part a.) 3.The table below lists the taxable income (or NOL) for each of the following tax years from River Amusements, an amusement park chain that is organized as a corporation. The taxable income (or NOL amounts) listed are the original amounts reported on the tax return (before any consideration is given to carrybacks with NOLs in the later years). Note, however, that these taxable income (NOL) numbers already incorporate the net capital gain amounts that occurredwithin that year(the amount listed in the next row). Recall that, while net capital gains are included in the calculation for taxable income and NOLs in a given year, capital losses can only be applied against other capital gains that year before being carried back and then forward. If there is a net capital loss in that year (e.g. 2017), it cannot offset ordinary taxable income and, therefore, is not part of the $95,000 of taxable income in 2017. 20142015201620172018 Taxable income (NOL)$87,000$91,000$75,000$95,000($100,000 ) Net capital gain (loss)$45,000$10,000($61,000)$13,000 a. (12 points: 6 for the answer to each question) What is the amount of net capital loss carryover to 2018 from the net capital loss in 2017? In what future year will the remaining