In $2023,$ Sonya has a $$60,000$ group term life insurance policy from her employer $($her employer is paying for this policy$).$ Sonya is $45$ years of age so according to the IRS table rate is $$0\mathrm{.}15$ per month per $$1,000$ of coverage. The total cost to Sonya$$s employer for her life insurance is $$144$ per year. How much of the $$144$ is Sonya required to include in her gross income for $2023?$