Janice is a cash basis taxpayer, she received the following compensation and fringe benefits:

Salary $65,000

Premiums paid for long-term care insurance $3,000

Premiums paid for health benefit plan

Her employment contract is for $70,000, but $5,000 was held by the employer to pay a property tax lien. The long-term insurance pays half of salary to any enrolled employee if they require long-term medical care. The health insurance plan provides better coverage for highly-paid employess. What is Janice's gross income?

A. $77,000

B. $74,000

C. $73,000

D. $72,000