In 2019, Iris collected $150,000 on her deceased husbands life insurance policy. The policy was purchased by the husbands employer under a group policy. Iriss husband had included $5,000 in gross income from the group term life insurance premiums during the years he worked for the employer.

Iris also received a separate inheritance from her husband of $70,000 and a gift of $30,000 from her brother. Iris, who is currently in perfect health, also sold a life insurance policy on herself to an insurance company for $130,000. She had paid premiums of $35,000 on the policy. What is Iris gross income from these transactions?