Tom recently received 2,130 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

a. $0.

b. $2,130 loss.

c. $4,260 gain.

d. $4,260 loss.