Roma Company Pays for Group Term Life Insurance on a Non-

Roma Company pays for group term life insurance on a non- discriminatory basis for all 100 of its workers. Which of the following individuals, all of whom work in the business, will be allowed to exclude the value of the coverage from her gross income?

A) Jamila is president and 51% shareholder of Roma Company which is a C corporation.
B) Fran is a managing partner of Roma partnership; she owns 5% of the business.
C) Sally is a department manager and owns 3% of Roma, an S corporation.
D) Tabitha is sole owner of Roma, a sole proprietorship.