In December $2021,$ Ms$.$ Milli Van was granted options to buy $1,800$ of her employer's shares at a price of $$42\mathrm{.}50$ per share. At this time, the shares have a FMV of $$45\mathrm{.}00$ per share.

Ms$.$ Van's employer is a CCPC$.$ In June $2022,$ when the shares have a FMV of $$75\mathrm{.}00$ per share, she exercises all of her options. In September $2023,$ Ms$.$ Van sells her shares for