Barb received $69,300 compensation from her employer, the value of her stock in ABC company appreciated by $13,900 during the year (but Barb did not sell any of the stock), and Barb received $31,800 of life insurance proceeds from the death of her spouse. What is the amount of Barb's gross income from these items?

Multiple Choice $69,300 $83,200 $115,000 $101,100