Kobe is not a key employee of AB Corporation. AB provides Kobe with group term life insurance coverage of $100,000. The premiums attributable to the excess coverage are $1,950. The uniform one-month group-term premium is $1.05 per $1,000 of coverage. How much must Kobe include in income? A) $630 B) $1,200 C) $1,530 D) $1,950