KRF Corporation provides all of its employees with group term life insurance coverage equal to two times their annual salary. Amanda, en employee, earns $60,000 per year and is currently 35 years old. She is not considered a key employee and pays nothing for this benefit. The uniform annual premium for someone the age of Amanda is .20 per $1,000 per month of coverage. How much, if any, is W-2 taxable income to Amanda resulting from the provision of this insurance?

A. 0

B. $14

C. $168

D. $288