Mаrguerite received оn nоnquаlified stоck option (NQSOs) with аn exercise price equal to the FMV at the date of the grant of $20. Marguerite exercises the options 3 years after the grant date when the FMV of the stock was $30. Marguerite then sells the stock 3 years after exercising for $35. Which of the following statements are true?