[17] From the items listed below, determine the amount of income to be included in Mr. Es tax return for the current year. Medical insurance premium paid by employer under a plan $375 Nondiscriminatory group permanent life insurance premiums paid by employer on face amount exceeding $50,000 225 The excess of fair market value over the purchase price paid for property acquired from employer (not a qualified discount) 400 Amount of interview expense allowance received from employer in excess of actual expenses 250

A. $475

B. $650

C. $875

D. $1,250