On January 1, year 1, Sam received 1,000 shares of restricted stock from his employer, SPAC Corporation. On that date, the stock price was $7 per share. On receiving the restricted stock, Sam made the 83(b) election. Sams restricted shares vested at the end of year 2, when SPAC's stock price was $30 per share. He holds the shares until the end of year 4 when he sells them at $40 per share to help fund the purchase of a new home. Fill in the blanks. When asked for dollar amounts, enter whole numbers and don't use any dollar signs, periods, or commas:

At the Grant Date, Sam owes _________ in tax.

At the Vesting Date, Sam owes ________ in tax.

At the Sale Date, Inacio owes __________ in tax.

At the _________ Date, SPAC, Inc. will receive a deduction of _____________ related to the restricted shares.