Joanna received $66,600 compensation from her employer, the value of her stock in ABC company appreciated by $9,400 during the year (but she did not sell any of the stock), and she received $35,600 of life insurance proceeds from the death of her spouse. What is the amount of Joanna's gross income from these items?
Multiple Choice
$66,600
$76,000
$111,600
$102,200