Five years ago in May, ABC Incorporated issued 100 shares of its publicly traded stock as compensation to its employee, Becky. On the date of issuance, the stocks fair market value was $10,000. Under the terms of her employment contract, Becky could not dispose of the stock or terminate her employment with ABC before May of the current year. Otherwise, she had to forfeit the stock back to ABC. Becky made a timely election to recognize income in the year of stock issuance. The restrictions lapsed in May of the current year when Becky was still a ABC employee and the value of the stock was $30,000. In December of the current year, Becky sold all 100 shares for the