Joan Smithers has been employed by a Canadian public company for several years. In 2019, she was granted options to acquire 2,200 of her employer's shares at $10.50 per share. At that time, the shares were trading at $10.00 per share. In 2020, when the shares are trading at $15 per share, she exercises all of these options. In 2021 she sells 1,000 of the shares for $13 per share. Requires: Indicate the income tax consequences of each of the stock option events in 2019, 2020, and 2021.