Required information

Problem $12-36($LO $12-2)($Static$)$

$[$The following information applies to the questions displayed below.$]$

On May $1,$ year $1,$ Anna received $5,000$ shares of restricted stock from her employer, Jarbal Corporation. On that date, the

stock price was $$5$ per share. On receiving the restricted stock, Anna made an $83($b$)$ election. Anna's restricted shares will

all vest on May $1,$ year $3.$ After the shares vest, she intends to sell them immediately to purchase a condo. True to her plan,

Anna sold the shares immediately after they vested.

Note: Leave no answers blank. Enter zero if applicable.

Problem $12-36$ Part d $($Static$)$

d$.$ What is Anna's gain or loss in year $3$ if the stock is valued at $$5$ per share on the day the shares vest?