Kathleen was a loyal employee of XYZ Corp. for many years.This year Kathleen received 10,000 shares of non-publicly-traded, transferable stock valued at $2/share.At the same time, Kathleen received a non-publicly traded option to buy 10,000 more shares at an option price of $2/share.The option is fully vested and expires in ten years.How much income is reportable this year related to the above?