26. Mike was awarded 1,000 shares of restricted stock of B Corp at a time when the stock price was $14. Assume Mike properly makes an 83(b) election at the date of the award. The stock vests 2 years later at a price of $12 and Mike sells it then. What are Mike's tax consequences in the year he makes the 83(b) election? a. Mike has W-2 income of $12,000. b. Mike has a long-term capital loss of $2,000. c. Mike has W-2 income of $14,000. d. Mike has a $12,000 long-term capital gain