35. On January 1, year 1, Jessica received 10,000 shares of restricted stock from her employer, Rocket Corporation. On that date, the stock price was $10 per share. On receiving the restricted stock, Jessica made an 83 (b) election. Jessica's restricted shares will all vest at the end of year 4. After the shares vest, she intends to sell them immediately to fund an aroundthe-world cruise. Unfortunately, Jessica decided that she couldn't wait four years and she quit her job to start her cruise on January 1 , year 3 . a. What are Jessica's taxes due in year 1 assuming her marginal tax rate is 35 percent and her long-term capital gains rate is 15 percent? b. What are Jessica's taxes due in year 3 assuming her marginal tax rate is 35 percent and her long-term capital gains rate is 15 percent