Brian received $100$ nonqualified stock options $($each option allows the right to purchase $19$ shares of Oriole Inc. stock for $$14$ per share$)$ at the time he started working for Oriole Inc. on January $15,$ Year $2.$ Oriole Inc's stock price was $$12$ per share on that date. On July $15,$ Year $5,$ when Oriole Inc's stock price is $$42$ per share, he exercised all of his options. After acquiring the $1,900$ shares with his options, he held the shares until October $15,$ Year $6,$ and he sold the shares for $$60$ per share. What is Brian's gain and character on the grant date $(1/15/$Y$2),$ exercise date $(1/15/$Y$5),$ and the sale date $(10/15/$Y$6)?($If answer is zero, please enter $0$ for gain and select Not Applicable for character. Do not leave any fields blank.$)$