Opting is a Canadian public company. Opting Inc. has a very generous stock option plan that allows all of their long term employees to participate. Sandra has worked for the Company for over 10 years and has participated in this plan on a regular basis. With regards to the last options granted to her, the following information is relevant: On January 1, 2018, Sandra was granted options to acquire 150 of the Company's shares at a price of $15.00 per share. On that date, the Company's shares had a fair market value of $14.50 per share Sandra exercises all of these options on February 28, 2019 when the Company's shares have a fair market value of $18.00 per share. On December 1, 2020, all of the shares acquired with the options are sold for $19.00 per share. Instructions: Indicate the tax effect of these transactions on Sandra's Net Income for Tax Purposes (NITP) and Taxable Income (TI) during 2018, 2019, and 2020. Where there is no tax effect, enter "none".