12&13. Ellen was granted 3,000 shares of restricted stock when the stock was valued at $6 per share. At the date of vesting, the shares were valued at $9 per share. Assuming Ellen does not make a $83(b) election, what amount and character of income will Ellen recognize related to the restricted stock and when will she recognize it? (1 pt) Income: Character: Date (circle one): grant date / vesting date 14&15. Assume the same facts as above except that Ellen does make a $83(b) election. What amount and character of income will Ellen recognize related to the restricted stock and when will she recognize it? (1 pt) Income: Character: Date (circle one): grant date / vesting date