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37) Beata is not a key employee of DC Corporation. DC provides Beata with group term life insurance coverage of $250,000. The premiums attributable to the excess coverage are $2,500. The uniform one-month group-term premium is $1.20 per $1,000 of coverage. How much must Beata include in income?

A) $0

B) $1,980

C) $2,880

D) $3,210

40)Kingas employer funds child care for all employees' children. She pays nothing for this service. The cost of Kinga's child care is $5,750 a year. How much of the child care benefits are taxable to Kinga?

A) $750

B) $1,250

C) $5,000

D) $6,000