Hulk Protein Supplements Ltd$.$ is a CCPC$.$ Bruce Lily, one of the employees, was granted a stock option on October $11,2015$ for $10,000$ shares at $$3$ per share. Bruce exercised the stock option on September $30,2018$ when the market price was $$6$ per share. In February $2023,$ Bruce purchased a new home and sold the shares for $$7$ each. The fair market value on October $11,2015$ was $$4.$

Required:

What is the effect of the above on Bruce$$s income for tax purposes, assuming Bruce wants to minimize taxes?