Barb is an employee of a bank listed on the Toronto Stock Exchange. In January 2019, Barb was granted 100 stock options to purchase shares of the bank with an exercise price of $10 per share. At that time, the shares were trading at $9 per share. She exercised all 100 stock options in November 2019 when the shares were trading at $11 per share. She sold the shares for $13 in December 2019.

What is her 2019 employment income inclusion?