Tom recently received 2,020 shares of restricted stock from his employer, Independence Corporation, when the share price was $12 per share. Tom's restricted shares vested three years later when the market price was $16. Tom held the shares for a little more than a year and sold them when the market price was $14. What is the amount of Tom's income or loss on the sale? Multiple Choice $0. $2,020 loss. $4,040 gain. $4,040 loss