per 66. Carla exercises incentive stock options (ISOs) for 100 shares of stock at the option price of $100 per share on May 21, 2021, when the fair market value is $120 per share. She holds the stock for only two years and sells the shares for $115 share. Determine the recognized gain on the sale and classify it as capital or ordinary. a. $2,000 ordinary income and $2,000 STCG. b. $2,000 ordinary income and $2,000 LTCG. c. $4,000 ordinary income. d. $1,500 LTCG