G is employed by a Canadian-controlled private corporation. In year 1, was granted a stock option to acquire 4,000 shares from the treasury of his employer's corporation for $11 a share. At the time of receiving the option, the shares were valued at $13 per share. In year 3, G exercised his option and purchased 4,000 shares for $44,000. At the purchase date in year 3, the shares were valued at $12 per share. In year 6, G sold 4,000 shares for $17 per share. What amount is included in G's employment income for tax purposes in year 6?