James, a cash basis taxpayer, received the following compensation and fringe benefits in the current year:

Salary $$66,000$

Disability income protection premiums $3,000$

Long$-$term care insurance premiums $4,000$

His actual salary was $$72,000.$ He received only $$66,000$ because his salary was garnished and the employer paid the $$6,000$ owed on James's credit card. The wage continuation insurance is available to all employees and pays the employee three$-$fourths of the regular salary if the employee is sick or disabled. The long$-$term care insurance is available to all employees and pays $$150$ per day toward a nursing home or similar facility. What is James's gross income from the above?