Stevie Recently Received 1,080 Shares of Restricted Stock from Her

Multiple Choice

Stevie recently received 1,080 shares of restricted stock from her employer, Nicks Corporation, when the share price was $9 per share. Stevie's restricted shares vested three years later when the market price was $12. Stevie held the shares for a little more than a year and sold them when the market price was $15. Assuming Stevie made a section 83(b) election, what is the amount of Stevie's ordinary income with respect to the restricted stock?

A) $0
B) $3,240
C) $9,720
D) $12,960