<<It is an option, you do not have to accept.>>
Not sure what you are trying to say.
The options are awarded. I suppose you could refuse to "accept" them but you would be a fool as there is no down side and potentially great up side in "accepting."
If you meant "exercising" them, that is a different matter and depends on the timing of the tax liability that is inherent in exercise, when you think the common may appreciate and other factors.
I think the case has been made on this forum that Thero's recent exercise is indicative of his belief that AMRN may quite possibly have some near term potential for a leg up.
I agree with that assessment.