C is not the answer.

Jill was granted 1,000 shares of restricted stock when she joined the company. The share price was $6 on the date of grant, $9 when the restrictions lapsed, and $15 when the she disposed of the stock. No section 83(b) election was made. What is the amount and character of Jill's income on the date the restrictions lapse? Multiple Choice $6,000 ordinary gain. $9,000 capital gain. $9,000 ordinary gain. $6,000 ordinary gain and $3,000 capital gain None of the choices are correct