In 2019, Bob collected $150,000 on his deceased wife's life insurance policy. The policy was purchased by his wife's employer under a group policy. Bob's wife had included $5,000 in gross income from the group term life insurance premiums during the years she worked for her employer. Bob also received a separate inheritance from his wife of $70,000 and a gift of $30,000 from his brother. Bob, who is currently in perfect health, also sold a life insurance policy on himself to an insurance company for $130,000. He had paid premiums of $35,000 on the policy. What is Bob's gross income from these transactions?