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Tom recently received 2 , 1 9 0 shares of restricted stock from his employer, Independence Corporation, when the share price was $ 1 1

Tom recently received 2,190 shares of restricted stock from his employer, Independence Corporation, when the share price was $11 per share. Tom's restricted shares vested three years later when the market price was $15. Tom held the shares for a little more than three years and sold them when the market price was $13. What is the amount of Tom's income or loss on the sale?

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