Deductions & credits

Dear

Dear @DaveF1006 ,

 

Thank you. The link you shared about ISOs states:
"Is there an annual limitation?: Yes – there is a maximum of $100,000 of stock underlying ISOs that becomes exercisable in any calendar year."

What does this mean? My equity is expected to be worth $400k after an year. So, when I dispose the shares off after holding them for one year, does this mean $300k will be deemed NQDO?