Joanna Received $60,600 Compensation from Her Employer, the Value of Her

Joanna received $60,600 compensation from her employer, the value of her stock in ABC company appreciated by $13,600 during the year (but she did not sell any of the stock) , and she received $35,000 of life insurance proceeds from the death of her husband. What is the amount of Joanna's gross income from these items?

A) $60,600.
B) $74,200.
C) $109,200.
D) $95,600.