8. In 2017, Johnathan was granted stock options from his employer to buy 2000 of his employer's shares at a price of $40 per share. On the grant date, the shares were trading at $45 per share. In November 2020, he exercises all of the options when the shares are trading at $90 per share. He still owns all of these shares at the end of 2020.

calculate the employment benefit. Show all work