Robin works for a small publishing company. The company built a 2,500 square foot gym on its premises. The cost of the facility was $80,000. The cost of a comparable membership to a local gym is $60/month. Robin, her husband, and her two children all use the gym regularly. How much, if any, must Robin include in her yearly gross income related to this fringe benefit?

A. $0.

B. $720.

C. $2,160.