The regular prices paid for stock and options trades are not the only cost factor that matters. (stockbrokers.com)
They also include the spreading influence of a cult called the Efficient Market Hypothesis, which downplays the importance of the actual price you pay for stocks. (marketwatch.com)
For a disqualifying disposition, the «bargain element» (the market price at the exercise date minus the actual price you paid for the stock) is ordinary income. (onefamilysblog.com)