Pony, Inc, Issues Restricted Stock to Employees in July 2017, with with a Two-Year

Pony, Inc., issues restricted stock to employees in July 2017, with a two-year vesting period and an SRF. An employee must remain a full-time employee of Pony for two years after the restricted stock is issued. The stock is trading at $10 per share when the stock is issued. An employee, Sam, decides to make the § 83(b) election with his 1,000 shares. At the end of 2017, the stock is selling for $13 per share. What amount, if any, can Pony take as a compensation deduction?

A) $0.
B) $10,000 in 2017.
C) $13,000 in 2017.
D) $10,000 when stock is sold.
E) $13,000 when stock is sold.