这题

问题如下：

The average market price for SKI shares at the time of settlement for the RSUs that vested in 20X2 was SGD 71.50. Assuming a statutory tax rate of 17%, the impact to SKI’s income tax expense for 20X2 related to share-based compensation is closest to:

选项：

a SGD 29.6 million increase in income tax expense.

a SGD 29.6 million reduction in income tax expense.

a SGD174.1 million reduction in income tax expense.

解释：

B is correct. The excess tax benefit or windfall in 20X2 is equal to the statutory tax rate multiplied by the amount that the tax deduction associated with the settlement of the share-based award exceeds the share-based compensation expense recognized on the income statement: statutory tax rate x (tax deduction–share-based compensation expense). This is equal to 0.17 x [(71.50 x 3,332,063)–(19.25 x 3,332,063)] = 29,597,050.