Scott Bicycle Manufacturing Ltd$.($SBM$)$ is a CCPC$.$ Brian Mills, one of SBM$\text{'}$s employees, was granted stock options on January $15,2020$ to purchase $10,000$ shares of the employer for $$3$ per share. The FMV on January $15,2020$ was $$4$ per share.Brian exercised the stock options on September $30,2020,$ when the FMV was $$6$ per share. In June, $2023,$ Brian purchased a new home and sold the shares for $$7$ each.What is the effect of these transactions on Brian's Taxable Income?$*$An increase of $$15,000$ in $2020$An increase of $$15,000$ in $2023.$An increase of $$30,000$ in $2020.$An increase of $$20,000$ in $2023.$