The main point of stock options is a tax hack: it&#x27;s a way to give someone something (a promise) that has a face value but no taxable value. Generally speaking, you pay taxes on stock options when you exercise them, not when you earn them. The difference between strike price and market value at exercise time is incidental. I don&#x27;t think stock options are a good analogy here. Maybe you want &#x27;ad futures&#x27;, like &#x27;pork belly futures&#x27;.