On May 1, year 1, Anna received 6,900 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 were vested. (Leave no answers blank. Enter zero if applicable.) b. What is Anna's gain or loss in year 3 if the stock is valued at $1.20 per share on the day the shares vest