James, a cash basi, s 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. $74,000.b. $72,000.c. $66,000.d. $73,000.e. none of the choices are correct.