Matt just started work with Boom Zoom, Inc., a manufacturer of credit card size devices for storing and playing back music. Due to the popularity of their devices, analysts expect Boom Zoom's stock price to increase dramatically. In addition to his salary, Matt received Boom Zoom restricted stock. How will Matt's restricted stock be treated for tax purposes? Should Matt consider making the section 83(b) election? What are the factors he should consider in making this decision? From a tax perspective, would this election help or hurt Boom Zoom?