Scott Bicycle Manufacturing Ltd. (SBM) is a Canadian controlled private corporation (CCPC). Brian Mills, one of SBM's employees, was granted stock options on January 15, 2019 for 10,000 shares at $3 per share. The FMV on January 15, 2019 was $4 per share. Brian exercised the stock options on September 30, 2019, when the fair market value (FMV) was $6 per share. In June, 2022, Brian purchased a new home and sold the shares for $7 each. What is the effect of these facts on Brian's Taxable Income?

A. An increase of $15,000 in 2022

B. An increase of $15,000 in 2019

C. An increase of $30,000 in 2019

D. An increase of $20,000 in 2022

E. None of the above