Accounting case question | Accounting homework help

Case attached. Answer only question No. 6 at the end of the case.

Question:

The original provisions of the 1999 Stock Incentive Program included the opportunity for a “cashless exercise.” Why were these company loans strictly prohibited by the Sarbanes-Oxley Act? How does this prohibition impact the decision of companies like Jones that are distinguishing between stock options and restricted stock in compensation packages?

300 words