On May $1,$ year $1,$ Anna received $6,700$ shares of restricted stock from her employer, Jarbal Corporation. On that date, the stock price was $$5$ per share. On receiving the restricted stock, Anna made an $83($b$)$ election. Anna's restricted shares will all vest on May $1,$ year $3.$ After the shares vest, she intends to sell them immediately to purchase a condo. True to her plan, Anna sold the shares immediately after they vested.