Joanna Received $60,000 Compensation from Her Employer, the Value of Her

Multiple Choice

Joanna received $60,000 compensation from her employer, the value of her stock in ABC company appreciated by $5,000 during the year (but she did not sell any of the stock) , and she received $30,000 of life insurance proceeds from the death of her husband. What is the amount of Joanna's gross income from these items?

A) $60,000.
B) $65,000.
C) $95,000.
D) $90,000.