Rebecca is a pilot for United Airlines and earns a salary of $100,000. She had the following transactions during 2019: Inheritance from grandmother: $27,000; Life insurance received on the life of her grandmother: $20,000; value of meals received while flying: $4,000; Life insurance premiums paid by her employer for group term life insurance equal to her salary: $2000; fair market value of free flights taken by Rebecca on United Airlines for her personal vacation trips: $5,000; gambling income: $3,000; gambling losses: $4,000; interest income from bonds issued by the County of Orange: $1,000. Determine Rebeccas gross income.

a. $105,000. b. $109,000. c. $104,000. d. $125,000. e. None of the choices listed are correct.