On January 1, 2019, Brock Ltd.(BL), a public corporation listed on TSX, granted its president, Adam Smith (AS), an option to acquire 1,000 of its shares for $9 per share. The fair market value (FMV) per share on the grant date was $13. On July 1, 2019, when the FMV per share was $22, Adam exercised his option and acquired the 1,000 shares. BL lent Adam $9,000 on July 1, 2019 so that he could exercise his option to acquire those shares. The terms of the loan to AS were: the $9,000 principal and interest at the rate of 3% per annum are payable on July 1, 2020. Assume the prescribed interest rates for 2019 are: January 1 June 30 (181 days) - 5% July 1 September 30 (92 days) 3% October 1 December 31 (92 days) 5% Required: answer the following questions by entering numbers only (e.g. 10000 or -10000) in the space provided. Enter "0" the enefit is not included in the taxpayer's income for the year. Do not round interim numbers, and round the final results to the nearest dollar. What is the amount of stock options benefit to Adam in 2019? What is the amount of interest benefit that should be included in income under 6(9)? On January 1, 2019, Brock Ltd.(BL), a public corporation listed on TSX, granted its president, Adam Smith (AS), an option to acquire 1,000 of its shares for $9 per share. The fair market value (FMV) per share on the grant date was $13. On July 1, 2019, when the FMV per share was $22, Adam exercised his option and acquired the 1,000 shares. BL lent Adam $9,000 on July 1, 2019 so that he could exercise his option to acquire those shares. The terms of the loan to AS were: the $9,000 principal and interest at the rate of 3% per annum are payable on July 1, 2020. Assume the prescribed interest rates for 2019 are: January 1 June 30 (181 days) - 5% July 1 September 30 (92 days) 3% October 1 December 31 (92 days) 5% Required: answer the following questions by entering numbers only (e.g. 10000 or -10000) in the space provided. Enter "0" the enefit is not included in the taxpayer's income for the year. Do not round interim numbers, and round the final results to the nearest dollar. What is the amount of stock options benefit to Adam in 2019? What is the amount of interest benefit that should be included in income under 6(9)