Initial investment value in Schedule FA for RSU shares

I have query regarding disclosure of RSU stocks in Schedule FA .I have received 20 shares in Aug 2019 I have sold these shares in May 23 . What amount should be disclosed in “Initial investment” under Schedule FA . As I have received these shares free of cost . Some CAs advice to disclose FMV as on vesting date . But some say as it’s free of cost so initial investment should be zero

What should be the correct disclosure?

As far as I know it should be FMV on the vesting date.