Sarah is an employee at XYZ Corp.. Sarah has been granted $1,000$ shares of restricted stock as part of her compensation package. The grant date is January $1,2024,$ and the shares will vest on January $1,2026,$ provided she remains employed with the company. The fair market value $($FMV$)$ of the stock on the grant date is $$50$ per share. On the vesting date, the FMV of the stock is $$75$ per share. XYZ Corp. will withhold shares to cover the tax liability. Assume Sarah makes an IRC Sec. $83($b$)$ election withi respect to the grant. a$.$ Sarah will recognize