单项选择题In accordance with SFAS No. 123(R), which of the following statements regarding Gasline’s employee stock purchase plan is most accurate ()
A.The plan cannot be considered noncompensatory because the discount exceeds the per share transaction cost of a public offering.
B.The plan can be considered noncompensatory because it is offered equally to all full-time employees, not just upper management.
C.The plan cannot be considered noncompensatory because participation is voluntary on the part of the employees.
D.The plan can be considered noncompensatory because of the existence of the service-based stock awards grant program.