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Bargain element

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Maren received 12 NQOs (each option gives her the right to purchase 13 shares of stock for $9 per share) at the time she started working when the stock price was $8 per share. When the share price was $17 per share, she exercised all of her options. Eighteen months later she sold all of the shares for $22 per share. What is the amount of Maren’s bargain element

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