G is employed by a Canadian-controlled private corporation. In year 1, G was granted a stock option to acquire 4,000 shares from the treasury of his employers corporation for $7 a share. At the time of receiving the option, the shares were valued at $13 per share. In year 3, G exercised his option and purchased 4,000 shares for $28,000. At the purchase date in year 3, the shares were valued at $12 per share. In year 6, G sold 4,000 shares for $17 per share. What amount is included in Gs overall taxable income in year 6?