Harrison received a nonstatutory stock option from his employer on January 1, 2022. The option gives him the right to purchase 100 shares of his company's stock at $22 per share. The option is not traded on an established market, and it's value could not be readily determind when it was granted. Harrison did not exercise his option during the tax year. However the value of the stock increased after he received the option,. On December 31,2022 the company's stock was trading at $40 per share. How much compensation should be included in Harrison's 2022 income as a result of being granted this nonstatutory stock option?