What will be the initial investment amount in case of ESPPs?

Hi There
10 ESPP purchased for US listed company

  1. Grant Date Market Value $100 08-03-2020
  2. Purchase Value per Share $125 01-29-2021
  3. Purchase Price per Share $85 (85.000% of $100)

What would be initial value of investment for Schedule FA form A3
A - 10 * $85 = $850
B - 10 * 125 = $1250
or Something else as
C 8.72 * 125 = $1090 (as 1.28 share was withhold and paid tax)

The Schedule FA Form A3 is a detailed financial form used to report specific financial information for tax purposes. It includes details on income, deductions, and other tax-related data, ensuring compliance with tax regulations. Properly filling out this form is essential for accurate financial reporting and avoiding penalties.