Harrison received a non$-$statutory stock option from his employee on January $1,2022$ the option gives him the right to purchase $100$ shares of stock company stock for $$22$ per share the option is not traded on an established market and its value could not be readily determined when it was granted Harrison did not exercise his option during the year however the value of the stock did increase after he receive the option on December $31,2022$ the stock option was trading at $$40$ per share how much conversation should be included in here since $2022$ income as a result of being granted this non$-$statutory stock option? Zero, $1800,2200$ or $$4000,$