(Restricted stock and the 83(b) election) James received 4,000 shares of restricted stock on June 1, 2019 when the stock was valued at $3 per share. The shares vested on June 1, 2022 when the shares were valued at $8 per share. James sold all 4,000 shares on July 1, 2023 for $9 a share. James's marginal ordinary tax rate is 32% and his capital gains rate is 15%. What is his tax liability on the grant, vesting, and sales dates? a. If James does not make an 83(b) election? Grant date: Vesting date: Sales date: b. If James makes an 83(b) election? Grant date: Vesting date: Sales date: