A company offers its employee, Tyler (age 49), $75,000 of group term life insurance coverage. The annual premium paid is $150. 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 $.15. If Tyler is a key-employee of the company whose plan discriminates in favor of its key employees, the taxable amount of this fringe benefit is:

$0.

$135.

$150.

$45.

$90.