An option was granted by a CCPC in 2020 to purchase 1000 shares for 10 per share. At the time that the option was granted the FMV of the shares was 10, The individual exercised the option in 2022 The shares were trading at 15 per share when the option was exercised. The individual is still holding the shares at the end of 2022. What is the amount that can be deducted as a stock option deduction in 2022?