Problem
G is employed by a Canadian-controlled private corporation. In year 1; G was granted a stock option to acquire 4:000 shares from the treasury of his employer's corporation for 511 a share. At the time of receiving the option: the shares were valued at $13 per share. In year 3: G exercised his option and purchased 4,000 shares for $44000. At the purchase date in year 3, the shares were valued at 512 per share. In year 0: G sold 4,000 shares for $17 per share. What amount is included in G's employment income for tax purposes in year 6?