On January $1,$ year $1,$ Dave received $1,350$ shares of restricted stock from his employer, RRK Corporation. On that date, the stock price was $$12$ per share. On receiving the restricted stock, Dave made the $83($b$)$ election. Dave's restricted shares will vest at the end of year $2.$ He intends to hold the shares until the end of year $4,$ when he intends to sell them to help fund the purchase of a new home. Dave predicts the share price of RRK will be $$47$ per share when his shares vest and $$52$ per share when he sells them. Assume that Dave's price predictions are correct, and answer the following questions:

Note: Leave no answers blank. Enter zero if applicable. Round your final answer to the nearest whole dollar value. Enter all amounts as positive values.

b$.$ What are the tax consequences of these transactions to RRK$?$