An employee of a public Canadian corporation receives an option to purchase 1,000 of her employer's common shares at $20 per share in July 2022. At this time, the fair market value of the stock is $19 per share. In March 2023, when the fair market value is $26 per share, she exercises the option. In Decembet 2023, she sells all the shares for $30.00 each. Required: 1. Calculate the impact of these transactions on her taxable income for 2023. 2. Does this inclusion in 2023 taxable income change in this scenario if the employee worked for a CCPC? (please explain why or why not)