40. On October 1 of the current year, Vivian sold 1,000 shares of stock at $20 per share. Vivian acquired the stock on November 1 of the prior year, by exercising an option to purchase the shares through her company's incentive stock option plan. The exercise price was $11 per share and the fair market value of the stock at the date of exercise was $14 per share. For the current year, Vivian