please use tax credit for 2021. use the Canadian tax law. this is a question from a canadian college. please Make sure the ans is correct. thank you.

Question 12 (10 points) Listen An employee of a public Canadian corporation is granted an option to purchase 1,000 of the employer's common shares at $20 per share in July, 2020. At this time, the FMV of the stares are $19 per share. In March, 2021, when the FMV is $26 per share, she exercises the option and immediately sells the shares. What is the net increase to her 2021 taxable income? Paragraph V Uv , . II Oo P