Justin's employer grants him 1,000 shares of restricted stock worth $10 per share at the time of the grant. Justin pays nothing for the grant. The terms of the restriction require him to remain employed by his company for an additional five years. When he meets the five-year requirement, the stock is trading for $25 per share. What is the amount Justin must report as compensation (W-2) income for the year in which he meets the five-year requirement? a. $0 b. $10,000 c. $25,000 d. $12,500