Six years ago, System Generators, Inc. granted Michael Scott a stock option to purchase $1,000$ shares of System Generators stock at a strike price of $$12$ per share at any time over the next $7$ years. At the time of the grant, the stock was selling for $$10$ per share.In $2024.$ Mr$.$ Scott exercised the option when the market price was $$33$ per share.Compute the bargain element that Mr$.$ Scott's must recognize as income for tax purposes in the tax year he exercised the option.

$-21,000$

$-0$

$-12,000$

$-23,000$