Preston received $100$ nonqualified stock options $($each option allows the right to purchase $20$ shares of Sport Inc. stock for $$15$ per share$)$ at the time he started working for Sport Inc. on January $15,$ Year $2.$ Sport Inc.$$s stock price was $$12$ per share on that date. On July $15,$ Year $5,$ when Sport Inc.$$s stock price is $$40$ per share, he exercised all of his options. After acquiring the $2,000$ shares with his options, he held the shares until October $15,$ Year $6,$ and he sold the shares for $$65$ per share. What is Preston$$s gain and character on the grant date $(1/15/$Y$2),$ exercise date $(1/15/$Y$5),$ and the sale date $(10/15/$Y$6)?$