James is offered 1,000 options on Jan 1, 2020. The exercise price is $5. In 2022, he exercises all 1,000 options when the price was $8. In 2024, he sells all 1,000 when the price was $12. Assume the options are ISOs. What is the income reported in 2022?

SWFT Comprehensive Vol 2020
43rd Edition
ISBN:9780357391723
Author:Maloney
Publisher:Maloney
Chapter14: Property Transact Ions: Capital Gains And Losses, § 1231, And Recapture Provisions
Section: Chapter Questions
Problem 27CE
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James is offered 1,000 options on Jan 1, 2020. The exercise price is $5. In 2022, he exercises all 1,000 options when the price was $8. In 2024, he sells all 1,000 when the price was $12. Assume the options are ISOs. What is the income reported in 2022?

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