espp的purchase price 是　the price that you pay for the stock is the stock price at the time you started contributing to the fund, or the stock price at the time you purchased the shares (whichever is lower) with a discount of up to 15 percent.

那么如果以下的情况，公司的compensation/discount怎么样计算才对呢？

purchase price: $23
FMV at purchase: $29

显然purchase price 不是 FMV at purchase的１５％，应该是选择了the stock price at the time you started contributing to the fund, 在那个基础上打了１５％。

那么公司的compensation/discount计算，是应该　($29-$23)x number of shares 吗？还是$23/0.85 x number of shares?

看W2上的数字，好像应该是前者，想确定一下。