You can sell them for whatever you want @aboo. They cost you nothing so be mindful that if you sell them for a profit you will have to pay capital gains tax on the difference. It would be fine to gift them.
I'm sure there's a Black & Scholes method you can do to value them correctly but an easy back of the envelope calculation is the difference between the exercise price (12c) and the current price (16c) = 4cents per option.
Ann: Appendix 3B - exercise of options, page-13
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