Joanna received $70,200 compensation from her employer, the value of her stock in ABC company appreciated by $6,300 during the year (but she did not sell any of the stock), and she received $37,200 of life insurance proceeds from the death of her spouse. What is the amount of Joanna's gross income from these items?

Multiple Choice

$70,200

$113,700

$107,400

$76,500