All of the long-term employees of ABC Inc. participate in the companys stock option plan. In January 2021, Alison was granted options to acquire 600 shares at a price of $35.00 per share. At the time the options were granted, the companys shares had a FMV of $31.00 per share. The options are exercised on July 1, 2022. At the time of exercise, the shares have a FMV of $40 per share. On November 15, 2023, the shares are sold. When the shares are sold, the proceeds of disposition are $45 per share. Indicate the income tax effect for Alison of the transactions that took place during 2021, 2022, and 2023 if ABC Inc. is a CCPC.