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Jamar and Natasha had the following income and expenses for 2021:

$45,000 in wages.
$24,000 in rental income.
$8,000 in rental expenses.
$48,000 in self-employment receipts.
$12,000 in self-employment expenses.

Assuming there are no income adjustments, what is their California gross income?
A $97,000
B $105,000
C $109,000
D $117,000