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Roxie Corporation provides Yolanda, age 5 2 , with $ 1 4 0 , 0 0 0 of group term life insurance coverage for 2

Roxie Corporation provides Yolanda, age 52, with $140,000 of group term life insurance coverage for 2023. The uniform One-Month Group term Premiums for $1,000 of Life Insurance Coverage for ages 50 to 54 is $0.23. How much income must Yolanda report related to this term life insurance for 2023?

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