During 2023, Millie had the following transactions: Salary - $60,000 Inheritance from estate of deceased uncle - $100,000 Life insurance proceeds received from Prudential (Millie was named as the beneficiary of her uncle's policy) - $50,000 Loss on the sale of a houseboat (used for personal purposes) - $4,000 Millie's AGI is:

a.$160,000.

b.$60,000.

c.$210,000.

d.None of the options.

e.$57,000.