Salem Corporation granted a nonqualified stock option to employee Andi on January 1, 2015. The option price was $175, and the FMV of the Salem stock was also $175 on the grant date. The option allowed Andi to purchase 500 shares of Salem stock. The option itself does not have a readily ascertainable FMV. Andi exercised the option on July 1, 2018, when the stock's FMV was $225. If Andi sells the stock on August 1, 2019, for $250 per share, she must recognize