Jamar and Natasha had the following income and expenses during the year:

$$45,000$ in wages.

$$24,000$ in rental income.

$$8,000$ in rental expenses.

$$48,000$ in self$-$employment receipts.

$$12,000$ in self$-$employment expenses.

Assuming there are no income adjustments, what is their California gross income?

$$97,000$

$$105,000$

$$109,000$

$$117,000$