Based on your financial expertise, provide your response or viewpoint on the given financial question or topic. The response format is open.

What are non-qualified stock options?
Non-qualified stock options are like regular incentive stock options but without the preferential treatments that ISOs get: Companies like to give NQSOs because they can claim a tax deduction (i.e. a loss) for that difference between exercise price and market price (that you have to report as income).