Ms. Tracey Barlow is employed by a large public company. In 2018, she was granted options to acquire 313 shares of her employers common stock at a price of $12 per share. At the time the options were granted, the shares were trading at $16.64 per share. In May, 2020, when the shares are trading at $21 per share, she exercises her options and acquires 313 shares. What is the effect of the exercise of the options on Ms. Barlows 2020 net employment income?