Joanna received $55,800 compensation from her employer, the value of her stock in ABC company appreciated by $12,400 during the year (but she did not sell any of the stock), and she received $34,600 of life insurance proceeds from the death of her spouse. What is the amount of Joanna's gross income from these items?

A)$55,800

B)$68,200

C)$102,800

D)$90,400