On October $1,2023,$ Mike was awarded $1,000$ shares of restricted stock of B Corp at a time when the stock price was $$14.$ Assume Mike properly makes an $83($b$)$ election at the date of the award. The stock vests on January $1,2024,$ and at a price of $$16.$ Mike sells the shares on January $31$ for $$20/$share$.$ What are Mike$$s tax consequences in the year he makes the sale?

Question $25$ options:

Mike has a long$-$term capital gain of $$6,000$

None of these choices

Mike has W$-2$ income of $$20,000.$

Mike has a short$-$term capital gain of $$6,000.$

Mike has W$-2$ income of $$6,000.$