I don't think it matters either way...
In your example, either they pay $30k in cash, or $20k cash + $10k worth of options (in lieu of cash)? The services were rendered for $30k by the consultant and is due and payable in one form or another.
The fact that the consultant is willing to accept options in lieu of cash (in full or in part) suggests they see a positive future for our company and SP (and we conserve cash now), as it's only really worth anything to them if in the money. They also need to hand over
$300k to us to exercise.
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