On March 5, 2021, Jane is granted 9,000 ISOs of XYZ stock that are immediately vested at an exercise price of $7.50 per share (fair market value per share of $7.50 on grant date). On March 1, 2022, she exercises all of the options when the price of XYZ stock is $57 per share. She sells all of the stock at $55 per share on April 14, 2023. Based on the above information, and assuming Jane's marginal tax rate is 37% and she is subject to a 20% long term capital gains tax rate, the amount of taxes due on the sale date if all shares are sold is 1) $85,500 2) $89,100 3) $158,175 4) $164,835