Joanna received $$72,300$ compensation from her employer, the value of her stock in ABC company appreciated by $$5,200$ during the year $($but she did not sell any of the stock$),$ and she received $$43,400$ of life insurance proceeds from the death of her spouse. What is the amount of Joanna's gross income from these items?

Multiple Choice

$$72,300$

$$77,500$

$$120,900$

$$115,700$