Joanna received $67,800 compensation from her employer, the value of her stock in ABC company appreciated by $5,500 during the year (but she did not sell any of the stock), she received $27,200 of life insurance proceeds from the death of her husband. What is the amount of Joanna's gross income from these items?

Multiple Choice

1. $67,800.
2. $73,300.
3. $100,500.
4. $95,000.