QUESTION $18$

Tom recently received $2,000$ shares of restricted stock from his employer, Independence Corporation, when the share price was $$10$ per share. Tom's restricted shares vested three years later when the market price was $$14.$ Tom held the shares for a little more than three years and sold them when the market price was $$12.$ What is the amount of Tom's income or loss on the sale?

$$0$

$$2,000$ loss

$$4,000$ gain

$$4,000$ los