In 20x1, Rick received 500 shares of restricted stock from his employer, Crazy Corporation, when the share price was $5 per share. Rick's restricted shares vested three years later, in 20x3 when the market price was $12. Rick held the shares for a little more than a year and sold them in 20x5 when the market price was $15. Assume Rick did NOT make a Sec. 83(b) election! What is the amount of Rick's gain on the sale of the stock in 20x5? [Select] When can Crazy Corporation deduct compensation related to the restricted stock? [Select]