Blake was awarded 1,000 shares of restricted stock of Acme Corporation at a time when the stock price was $7. Assume Blake properly makes an 83(b) election at the date of the award. The stock vests 3 years later at a price of $19 and Blake sells it then. What are Blakes tax consequences in the year he sells the stock? a. Blake has W-2 income of $19,000. b. Blake has a long-term capital gain of $12,000. c. Blake has W-2 income of $12,000. d. Blake has a $19,000 long-term capital gain.