on january 1, year 1, dave received 2,700 shares of restricted stock from his employer, rrk corporation. on that date, the stock price was $14 per share. on receiving the restricted stock, dave made the 83(b) election. dave's restricted shares will vest at the end of year 2. he intends to hold the shares until the end of year 4, when he intends to sell them to help fund the purchase of a new home. dave predicts the share price of rrk will be $37 per share when his shares vest and $62 per share when he sells them. assume that dave's price predictions are correct, and answer the following questions: