Mr. Hawk, a factory assembly line worker, received the following benefits from his employer: Medical insurance plan policy $250 Christmas bonus 125 Reimbursement for college undergraduate physics course beginning January 10, 2013, under a nondiscriminatory written plan 450 $40,000 nondiscriminatory group term life insurance policy 475 Membership in a local health club 550 How much is includible in Mr. Hawks income for the current year?

A. $675

B. $925

C. $1,050

D. $1,125