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

$67,800.

$73,300.

$100,500.

$95,000.