On Mar h 2, 2020, Bethany sold shares of stock she had acquired on January 3, 2019, by exercising options granted to her under an employee stock purchase plan (ESPP). The price she paid when she purchased the stock was the fair market value at the time; no discount was available. She sold the stock for a profit in 2020.but it was a disqualifying disposition because less than two years had passed since the beginning of the ESPP offering period. How does Bethany report the difference between her basis and the sale price?