Allison is a key employee for JEM Company. She is offered group term life insurance for two times her base salary of $100,000, while rank-and-file employees are only offered one times their base salary. Based on this information, how much of the premium on her group term life insurance coverage must be included in her taxable compensation for the year? 

A) The premium for $50,000 of coverage 

B) The premium on $200,000 of coverage 

C) The premium for $150,000 of coverage 

D) $0