$2.$ A company offers its employee, Vince $($age $49),$ $$75,000$ of group$-$term insurance coverage. The annual premium paid is $$125.$ The company pays the entire premium. According to the Uniform Premium Table, the monthly amount for each $$1,000$ of excess coverage for someone $49$ years old is $$0\mathrm{.}15.$ If Vince is not a key$-$employee, the taxable amount of this fringe benefit is:

a$.$ $$0.$

b$.$ $$135$

c$.$ $$125.$

d$.$ $$45.$

e$.$ $$90.$