Sigma Company Provides Its Employees with $25,000 of Group-Term Life

Sigma Company provides its employees with $25,000 of group-term life insurance. How much is included in gross income because of the life insurance?

A) $- 0 -
B) $25,000
C) $50,000
D) The cost of the premium to purchase $25,000 of group term life insurance.
E) The value of the premium to acquire $25,000 of group term life insurance from IRS tables.