F is employed by a public corporation. In year 1,F was granted a stock option to acquire 4,000 shares from the treasury of her exercised her option and purchased 4,000 shares for $44,000. At the purchase date, the shares were valued at $12 per share. In year 6 , F sold 4,000 shares for $17 per share. What amount is included in F's overall net income for tax purposes in year 6 ? $