Paris was awarded 1,000 shares of restricted stock of Diamond Corporation at a time when the stock price was $7. Assume Paris properly makes an 83(b) election at the date of the award. The stock vests three years later at a price of $19 and Paris sells it then. What are Paris's tax consequences in the year she sells the stock? a. Paris has W-2 income of $19,000. b. Paris has a long-term capital gain of $12,000. c. Paris has W-2 income of $12,000. d. Paris has a $19,000 long-term capital gain