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Stevie recently received 2,000 shares of restricted stock from his employer, Independence Corporation, when the share price was $10 per share. Stevie's restricted shares vested

Stevie recently received 2,000 shares of restricted stock from his employer, Independence Corporation, when the share price was $10 per share. Stevie's restricted shares vested three years later when the market price was $14. Stevie held the shares for a little more than a year and sold them when the market price was $20. What is the amount of Stevie's income or loss on the vesting date?

$0.

$20,000.

$10,000.

$28,000.

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