Brianna received 600 shares of her employers stock as a bonus. She must return the stock to the company if she leaves before the 4-year vesting period ends. The fair market value of the stock at the time it was issued was $15,000. After 4 years, the stock vests when its fair market value is $32,000. Two years after vesting, Brianna sells the stock for $44,000. Brianna made the election to accelerate income recognition and recognized the fair market value of the stock as income on the grant date. What is the amount and character of the gain she must recognize when she sells the stock? Question 5 options: 1) $12,000 Capital gain 2) $29,000 Ordinary income 3) $12,000 Ordinary income 4) $29,000 Capital gain