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Janice received $60,000 compensation from her employer, the value of her stock in ABC company appreciated by $5,000 during the year (but she did not

Janice received $60,000 compensation from her employer, the value of her stock in ABC company appreciated by $5,000 during the year (but she did not sell any of the stock), and she received $30,000 of life insurance proceeds from the death of her husband. What is the amount of Janice's gross income from these items?

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