Gordon, an employee, is provided group term life insurance coverage equal to twice his annual salary of $100,000 per year.

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 Gordons 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 2007 gross income which of the following amounts.