Walt Corp. received the following in 2020: $46,000 payment for services provided $5,000 gain on the sale of a state bond sold in 2020 $1,000 interest on savings account $2,000 interest on municipal bond $1,000 interest on corporate bond $3,000 dividends $100,000 life insurance proceeds. Walt Corp. was named as the beneficiary on a key- person life insurance policy taken out on a Walt Corp. executive, and the executive passed away in 2020. What is Walt's gross income for 2020?