19-45 (LO. 8, 9) Rosa exercises ISOs for 100 shares of Copper Corporation common stock at the option price of $100 per share on May 21, 2021, when the fair market value is $120 per share. Calculate the capital gain and ordinary income for the following transactions. If an amount is zero, enter "0". a. b. Capital Gain Ordinary Income. Rosa sells the 100 shares of common stock 3 years later for $140. Assume Rosa holds the stock only seven months and sells the shares for $140 per share. 0000 0000 C. d. e. Assume instead that Rosa holds the stock for two years and sells the shares for $115 per share. Assume the options are nonqualified stock options with a nonascertainable fair market value on the date of the grant. Rosa sells the 100 shares of common stock 3 years later for $140. Assume that each nonqualified stock option has an ascertainable fair market value of $10 on the date of the grant and that no substantial risk of forfeiture exists. Rosa sells the 100 shares of common stock 3% years later for $140. sells the 100 shares of common stock 3% years later for $140. Assume that each nonqualified stock option has an ascertainable fair market value of $10 on the date of the grant and that no substantial risk of forfeiture exists. Rosa sells the 100 shares of common stock 3 years later for $140. f. Assume Rosa holds the stock only seven months and sells the shares for $140 per share. What amount can Copper Corporation deduct and when? Copper Corporation may deduct s