[单选题]
Robert Corp granted an incentive stock option for 200 shares to Beverly, an employee, on March 14, Year 12. The option price and FMV on the date of grant was USD 150. Beverly exercised the option on August 2, Year 14, when the FMV was USD 180 per share. She sold the stock on September 20, Year 15, for USD 250 per share. How much gross income did Beverly recognize in Year 15?
A .USD 150
B .USD 20,000
C .USD 30,000
D .USD 0
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