Brianna Received 600 Shares of Her Employer's Stock as a Bonus.She

Brianna received 600 shares of her employer's stock as a bonus.She must return the stock to the company if she leaves before the 4-year vesting period ends.The fair market value of the stock at the time it was issued was $15,000.After 4 years, the stock vests when its fair market value is $32,000.Two years after vesting, Brianna sells the stock for $44,000.If Brianna makes no special election, how much income or gain does she recognize when she sells the stock?

A) $44,000
B) $32,000
C) $29,000
D) $12,000