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 (bond purchased for $1,000 and sold for $6,000) $2,000 interest on savings account $3,000 interest on municipal bond $4,000 interest on corporate bond $9,000 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 Corp.'s gross income for 2020