Sara earned $$69,300$ compensatian from her employer the value of her stock in a company appreciated by $$13,900$ during

the year $($but she did not sell any of the stock$),$ and she receved $$31,800$ of life insurance proceeds from the death of her

spouse. What is the amount of Joanna's gross income?

Maitiple Choice

S$59,300$

$$83\mathrm{.}200$

$$115,000$

$5101,100$