On January 1, year 1, Jessica received 10,000 shares of restricted stock from her employer, Rocket Corporation. On that date, the stock price was $10 per share. On receiving the restricted stock, Jessica made the 83(b) election. Jessica’s restricted shares will all vest at the end of year 4. After the shares vest, she intends to sell them immediately to fund an around-the-world cruise. Unfortunately, Jessica decided that she couldn’t wait four years and quit her job to start her cruise on January 1, year 3.a. What are the year 1 tax consequences of these transactions to Jessica, assuming her marginal tax rate is 35 percent and her long-term capital gains rate is 15 percent?b. What are the year 3 tax consequences of these transactions to Jessica, assuming her marginal tax rate is 35 percent and her long-term capital gains rate is 15 percent?