Joanna Received $73,200 Compensation from Her Employer, the Value of Her

Multiple Choice

Joanna received $73,200 compensation from her employer, the value of her stock in ABC company appreciated by $11,000 during the year (but she did not sell any of the stock) , and she received $40,200 of life insurance proceeds from the death of her husband. What is the amount of Joanna's gross income from these items?

A) $73,200.
B) $84,200.
C) $124,400.
D) $113,400.