KRF Corporation provides all employees with group term life insurance coverage equal to two times their annual salary. Amanda an employee earns 60,000 per year and is currently 35 years old. She is not a key employee and pays nothing for this benefit. The uniform annual premium for someone the age of Amanda is .20 per $1000 per month of coverage. How much is any is W-2 taxable income to Amanda resulting from the provision of this insurance?

a. 0 b. 14 c.168 d. 288