Super Supplements Ltd. is a CCPC. Lily, one of the employees, was granted a stock option on October 11, 2015 for 9,000 shares at $3 per share. Bruce exercised the stock option on September 30, 2018 when the market price was $6 per share. In February 2023, Bruce purchased a new home and sold the shares for $7 each. The fair market value on October 11, 2015 was $6. What is the effect of the above on Bruce's income for tax purposes, assuming Bruce wants to minimize taxes