30. Charlene started working for Big Corporation in 2017, when the company's stock price was $7 per share. At that time, Charlene received 100 non-qualified stock options. Each option gave Charlene the right to buy 20 shares of Big Corporation stock for $7 per share. On June 1, 2020, the options vested, when Big Corporation's stock price is $40 per share, On June 1, 2020, Charlene exercised all of her options, acquiring the 2,000 shares. On June 4, 2021, Charlene sold all of the shares, at a price of $60 per share. Charlene is single. Charlene's salary is $600,000 per year, and her total deductions are $40,000 per year. How much income or gain does Charlene recognize on the options in 2021? $66,000 $40,000 $14,000 $0