Kim is an employee of Azure Corporation. In the current year, she receives a cash salary of $142,200 and also is given 30 shares of Azure stock for services she renders to the corporation. The shares in Azure Corporation are worth $2,000 each. a. How will the transfer of the 30 shares to Kim be handled for tax purposes? Kim's basis in the stock is $ b. What is Azure Corporation's total compensation deduction for Kim's services?