Janssen is an employee of Birch Corporation. On February 1, 2017, she received a nonstatutory stock option from her employer giving her the right to purchase 100 shares of Birch stock for $15 per share. The option is not traded on an established market, and its value could not be readily determined when it was granted. On September 4, 2018, Janssen exercised the option and purchased 100 shares of the stock. When she exercised this option, the fair market value of the stock was $45 per share. How much compensation does Janssen include in her 2018 income as a result of exercising this option? $0 $1,500 $3,000 $4,500