The Questions Below Are Based on the Following Information

The questions below are based on the following information:
Scott Bicycle Manufacturing Ltd. (SBM) is a Canadian controlled private corporation. Brian Mills, one of SBM's employees, was granted stock options on January 15, 2017 for 10,000 shares at $3 per share. The fair market value on January 15, 2017 was $4 per share.
Brian exercised the stock options on September 30, 2017, when the fair market value was $6 per share. In June, 2020, Brian purchased a new home and sold the shares for $7 each.
-What is the effect of these facts on Brian's Taxable Income?

A) An increase of $15,000 in 2017
B) An increase of $15,000 in 2020.
C) An increase of $30,000 in 2017.
D) An increase of $20,000 in 2020.
E) None of the above.