KRF corporation provides all of its employees with group term life insurance coverage equal to two times their annual salary. Amanda an employee earns 60000 per year and is currently 35years old. She is not considered a key employee and pays nothing for for the benefit. The uniform annual premium for someone the age of Amanda is .20 per 1000 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