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Joanna received $57,900 compensation from her employer, the value of her stock in ABC company appreciated by $7,400 during the year (but she did not

Joanna received $57,900 compensation from her employer, the value of her stock in ABC company appreciated by $7,400 during the year (but she did not sell any of the stock), and she received $37,000 of life insurance proceeds from the death of her husband. What is the amount of Joanna's gross income from these items?

A. $57,900

B. $65,300

C. $102,300

D $94,900

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