James, a Cash Basis Taxpayer, Received the Following Compensation and Fringe

James, a cash basis taxpayer, received the following compensation and fringe benefits in the current year:
Salary ^$66,000
Disability income protection premiums ^3,000
Long-term care insurance premiums ^4,000
His actual salary was $72,000. He received only $66,000 because his salary was garnished and the employer paid $6,000 on James's credit card debt he owed. The wage continuation insurance is available to all employees and pays the employee three-fourths of the regular salary if the employee is sick or disabled. The long-term care insurance is available to all employees and pays $150 per day towards a nursing home or similar facility. What is James's gross income from the above?

A) $66,000.
B) $72,000.
C) $73,000.
D) $75,000.
E) None of the above.