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Pam earned a salary of $89,438 working as a CPA for a small firm. Pam recently was sickened by eating spoiled peanut butter. She successfully

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Pam earned a salary of $89,438 working as a CPA for a small firm. Pam recently was sickened by eating spoiled peanut butter. She successfully sued the manufacturer for her medical bills ($4380), her emotional distress ( $8700 - she now fears peanut butter), and punitive damages ($51,000). What amount must Pam include in her gross income? (Do not use commas or dollar signs.)

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