Yost received $300$ NQOs $($each option gives Yost the right to purchase $10$ shares of Cutter Corporation stock for $$39$ per share$).$ At the time he started working for Cutter Corporation three years ago, Cutter's stock price was $$39$ per share. Yost exercised all of his options when the share price was $$78$ per share. Two years after acquiring the shares, he sold them at $$119$ per share.

Note: Input all amounts as positive values. Leave no answer blank. Enter zero if applicable.

Problem $12-28$ Part b $($Algo$)$

b$.$ What are Cutter Corporation's tax consequences $($amount of deduction and tax savings from deduction$)$ on the grant date, the exercise date, and the date Yost sold the shares?