pls answer both for upvote

On January 1, year 1, Dave received 1,000 shares of restricted stock from his employer, RRK Corporation, On that date, the stock price was $9 per share. On receiving the restricted stock. Davo made the 533(b) election. Dave's festricted shares will vest at the end of year 2 He intends to hold the shares untal the ond of yoar 4 when he intendis to sell them to help fund the purchase of a new home. Dave predicts the share price of firk will be $30 per share when his shares vest and will be \$40 per whare when he sults seem. Assume that Dave's price predictions are correct. What are the tax consecuences of the date of grant to Dave if his ordinary marginal rafe is 32 percent and his long-term captal gains rate is 15 percent? Brady graduated from SUNY New Patt with his bachelor's degree recentoy. He works for Makarov 8 Company CPAs. The firm pays his fultion (\$12,000 per year) for him 90 that he can receive his Masters of Science in Taxation which will qualiy him to sit for the CPA exam. How much of the fuition beneft does Brady need to include in income