Sam receives 100 stock options in XYC Co, which is a CCPC. He was granted the stock options in 2018 when the fair market value of the shares was $5 per share, and the exercise price was $6 per share. He exercised his stock options in 2020 when the fair market value was $18 per share. In 2022 , Sam plans to sell his 100 shares for $23 per share. - What is the tax impact on Sam's income from the stock options in 2022? $250 $600 $800 $850