Corp. A purchases and pays $100\%$ of the premium cost for group term life insurance on all of its employees. Employee Jenna Jean, age $56,$ has a policy providing $$90,000$ of coverage.

Assume that Corp. A pays $$240$ actual premium cost for Jenna's policy for the year. Based on the above data, Corp. A will include what amount, if any, of additional taxable income on Jenna's W$-2$ for the year?

A$.$ $$240$

B$.$ $$0$

C$.$ $$230$

D$.$ $$210$

E$.$ None of the above

Please answer based on $2023$ tax law year.