The Grantee shall be responsible for payment of all taxes relating to the exercise of the Option and the receipt and disposition of related Shares. The Grantee shall be responsible for making arrangements acceptable to the Administrator for the satisfaction of such tax withholding obligations; provided, however, that the Company may require that any tax withholding obligation arising as a result of the exercise of the Option be satisfied through the withholding by the Company of a number of Shares having a Fair Market Value equal to the minimum statutory withholding obligation (based on minimum statutory withholding rates for federal and state tax purposes, including payroll taxes) that could be imposed on the transaction and, in any case, which would not result in additional accounting expense to the Company.