Windsor Inc grants $280$ stock options to Susan, its CEO, on February $1,$ Year $2$ when the stock has a fair market value of $$85$ per share. The terms are as follows: exercise price is $$108$ per share, Susan can immediately exercise the option, it is traded on an exchange, and has a readily ascertainable value of $$60$ per share, Susan exercises the options on December $31,$ Year $3$ when the stock is selling for $$134$ per share, Susan sells the $280$ shares of stock for $$172$ per share on May $6,$ Year $5.$ What are the tax consequences for this transaction?