Grant Date (1/1/2022): Publix gives Haven 50 non-qualified options (NQOs). Each option provided a right to purchase 5 shares of Publix stock for $300.00.

Exercise Date (12/5/2022): Publix's stock price is $400/share so she decides to exercise all of her options.

Whats Haven's taxes due on the grant date and exercise date? Assume her marginal tax rate is 32% and her long-term capital gains rate is 15%.

Using the above facts, whats Publix's tax consequences on the grant date and exercise date?