Gordon,an Employee,is Provided Group Term Life Insurance Coverage Equal to Twice

Gordon,an employee,is provided group term life insurance coverage equal to twice his annual salary of $100,000 per year.According to the IRS Uniform Premium Table (based on Gordon's age) ,the amount is $12 per year for $1,000 of protection.The cost of an individual policy would be $15 per year for $1,000 of protection.Since Gordon paid nothing towards the cost of the $200,000 protection,Gordon must include in his 2010 gross income which of the following amounts.

A) $3,000.
B) $2,400.
C) $2,250.
D) $1,800.
E) None of the above.