Tom recently received 2,110 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.

• $2,110 loss.

• $4,220 gain.

• $4,220 loss.