"Vanity Bear" was given an Option to purchase 100,000 shares at S$2.30 each at her beauty consultancy company under the Staff Share Option Scheme. She exercised the option and later sold the shares. The details of the share prices and the relevant dates are given below:

Date Description Market Price

5 October 2017 Option Exercise Price S$2.30

12 July 2018 Option Exercised S$3.50

19 August 2018 Sold the Shares S$5.00

Illustrate and calculate the amount of Share Option benefit assessable on "Vanity Bear."