Scott Bicycle Manufacturing Ltd. (SBM) is a CCPC. Brian Mills, one of SBM's employees, was granted stock options on January 15,2018 for 10,000 shares at $3 per share. The FMV on January 15,2018 was $4 per share. Brian exercised the stock options on September 30, 2018, when the FMV was $6 per share. In June, 2023, Brian purchased a new home and sold the shares for $7 each. What is the effect of these facts on net income for tax purposes? a. An increase of $30,000 in 2018 . b. An increase of $20,000 in 2023 . c. An increase of $35,000 in 2023 . d. None of the above. e. An increase of $15,000 in 2018