Thank-you for your help.  Let me add a few more details.  The compensation was included in the taxpayer's 2017 W-2, which is the basis and Fidelity agrees with the number.  It was Fidelity's comment about the disqualifying disposition that lead me down this trail of wondering if the gain is to be treated as LTCG or ordinary income.  Thank-you for letting me know that the proper treatment is LTCG.