27. In 2020, Lily had the following income and losses during the current year:

Salary: $75,000

Prize from winning "Wheel of Fortune": $25,000

Embezzled funds $3,000

Unemployment insurance: $10,000

Share of partnership income: $35,000

What is Lily's adjusted gross income? (Remember to check up-to-date rules.)

Select one:

a. $135,000

b. $138,000

c. $110,000

d. $173,000

e. $148,000