California applies Qualified Stock Options treatment to stock options issued between 1/1/1997 and 1/1/2002, provided the Qualified Stock Options meet certain criteria. Among the criteria is the number of shares issued to an employee, and value of the stock option shares issued to the employee. What is the maximum number of shares and the value of the stock option shares that meets these qualifications?
O Maximum 1000 shares, and maximum $100,000 value
O Maximum 1000 shares, and maximum $10,000 value
O Maximum 10,000 shares, and maximum value of $100,000
O Maximum of 100,000 shares, and maximum value of $10,000