Don Driller, Who Is 56 Years Old, Is Provided with $120,000

Don Driller, who is 56 years old, is provided with $120,000 of group-term life insurance by his employer. Based on the IRS uniform premium cost table, the total annual cost of a policy of this type is $9.00 per $1,000 of coverage. Don's required contribution to the cost of the policy is $2.00 per $1,000 of coverage per year. Don was covered for the full 12 months of 2012. How much of the cost must Don include in his income for 2012?

A) $0
B) $390
C) $630
D) $840