Patrick and Kelsey are married Giling jointly in 2020. Patrick works at a car dealership, and Kelsey is a nurse at a hospital. During the year, they received $105,000 in total (together) for salaries from their employers. In addition, the hospital Kelsey worked for paid $2,700 for the employer's portion of their medical and dental health insurance premiums. Finally, Keley grandmother passed away and left her $14,500.

Determine the total recognizable gross income for Patrick and Kelsey in 2020.

a. None of the above

b. $141,800

c. $150,000

d. $5151,800