Tom recently received 2,070 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 a year and sold them when the market price was $13. What is the amount of Tom's income or loss on the sale?

Multiple Choice

• $4,140 loss.

• $4,140 gain.

• $2,070 loss.

• $0.