Polly Nolan Received the Following Items This Year Compute Polly's Gross Income

Polly Nolan received the following items this year. $\begin{array}{lr}\text {Interest on New York City School bonds }&\$1,600\\\text {Gift from grandparents }&\$5,000\\\text { Jackpot from state lottery}&\$42,500\\\text { Gambling winnings}&\$3,000\\\end{array}$
Compute Polly's gross income.

A) $47,100
B) $42,500
C) $45,500
D) $47,500