June's employer transferred to June, in exchange for services, stock worth $50,000 in 2001.June had to pay only $20,000 for the stock but had to return it if she did not work for two more years for her employer. During the year the stock was not transferrable and June made a timely IRC 83(b) election and included $30,000 in income in her tax return.In 2004, she sold the stock for $100,000.June has a long-term capital gain of $80,000 in 2004.True/False