4. Alejandra is a key employee of Stone Corporation. The corporation provides Alejandra with $120,000 of group-term life insurance coverage. Only company executives receive life insurance coverage. The premium attributable to the coverage is $1,600. The uniform one-month group- term premium is one dollar per $1,000 of coverage. How much must Alejandra include in income due to the policy? A) $0 B) $840 C) $1,440 D) $1,600