Carlotta receives 150 incentive stock options from her employer in Year 1 when the underlying stock has a value of \($22\) per share. In Year 2, she exercises all the options at the option price of \($27\) when the value of the stock is \($30\) In Year 5, the current year, Carlotta sells all 150 shares for \($32\) How much gross income must Carlotta report in Year 2 and in Year 5 when computing regular taxable income?