On October $1$ of the current$$ year, Jenna purchased $1$ comma $300$ shares of Fields Ltd$.$ under a stock option plan. Fields Ltd$.$ is a Canadian public corporation. The following information is provided.

Stock Options

Option granted on January $1$ of the prior$$ year, FMV

$ $14$ per share

Option price

$ $14$ per share

Option exercised on July $1$ of the current$$ year, FMV

$ $20$ per share

$*$ Note: On December$31,$ Jane continues to hold the $1$ comma $300$ Fields Ltd$.$ shares since she anticipates they will appreciate in value.