The Questions Below Are Based on the Following Information

The questions below are based on the following information:
Parminder is an employee of a public Canadian corporation. On April 1, 2019 she received options to purchase 5,000 shares of her employer's common stock at a price of $75 per share. She exercised her options and purchased 5,000 shares on November 1, 2019. She sold all of her shares on February 1, 2020. The market price of her employer's common stock was $74 per share on April 1, 2019; $79 per share on November 1, 2019 and $85 per share on February 1, 2020.
-The effect on her 2019 tax return is:

A) increase in Net Income for Tax Purposes of $12,500; increase in Taxable Income of $12,500.
B) increase in Net Income for Tax Purposes of $25,000; increase in Taxable Income of $12,500.
C) increase in Net Income for Tax Purposes of $10,000; increase in Taxable Income of $10,000.
D) increase in Net Income for Tax Purposes of $20,000; increase in Taxable Income of $10,000.