The calculation cannot be done without knowing the "Discount"
In your first example, if the FMV of the stock is 80, how could the purchase price be 90? Wouldn't the strike price be less than 80?
If the stock is NOT held one year after acquisition date and two years after grant date, the option becomes non-qualifying.
The "Discount" to be included as Ordinary Income is the discount times the market price on EXERCISE DATE. This income is also included in Box 3 and 5 on your W-3 (Social Security Wages)
If the stock IS held one year after acquisition date and two years after grant date, the "Discount" to be included as Ordinary Income is the discount times the market price on the date the option was granted or exercised, whichever is less. The Ordinary Income is reported in Box 1 only on your W-2 (no FICA).
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