Robert Corp. granted an incentive stock option for 200 shares to Beverly, an employee, on March 14, Year 15. The option price and FMV on the date of grant was $150. Beverly exercised the option on August 2, Year 17, when the FMV was $180 per share. She sold the stock on September 20, Year 18, for $250 per share. How much gross income did Beverly recognize in Year 15? (Points : 4)

$30,000 $150 $0 $20,000