An employee of a public Canadian corporation is granted an option to pu 1,000 of the employer's common shares at $20 per share in June, 2021. A the FMV of the stares are $19 per share. In March, 2022, when the FMV i: share, she exercises the option and immediately sells the shares. What is th increase to her 2022 taxable income? $6,000. $3,000. $3,500. $1,000