20, In 2020, XYX Incorporated issued 100,000 nonqualified stock options to its employees with an option exercise price of $3 per share (total option value equaled $300,000). Half of the options vested in 2020 and the remaining vested in 2021 (no options were exercised in 2020 or 2021). Employees of XYZ Incorporated exercised all of the options in 2022. The bargain element on each option was $10 (FMV at the date of exercise was $13). What is the permanent book-tax difference, if any, associated with the exercise of the stock options in 2022?