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Joanna received $56,400 compensation from her employer, the value of her stock in ABC company appreciated by $8,000 during the year (but she did not

Joanna received $56,400 compensation from her employer, the value of her stock in ABC company appreciated by $8,000 during the year (but she did not sell any of the stock), she received $31,000 of life insurance proceeds from the death of her husband. What is the amount of Joanna's gross income from these items?

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