Zhuri received a nonstatutory stock option from her employer on January 1, 2021. The option gives her the right to purchase 100 shares of her company's stock at $12 per share. The option is not traded on an established market, and its value could not be readily determined when it was granted. Although Zhuri did not exercise her option during the tax year, the value of the stock increased after she received the option. On December 31, 2021, the stock was trading at $22 per share. How much compensation does Zhuri include in her 2021 income as a result of being granted this option? $0 $1,200