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

$0

$10,000

$28,000

$20,000