Johnson worked for ABC Co. and earned a salary of $100,000. Johnson also received, as a fringe benefit, group term-life insurance at twice Johnson's salary. Assume the annual IRS-established uniform cost of insurance is $2.76 per $1,000 of coverage. What amount must Johnson include in gross income?
A. $100,000
B. $100,276
C. $100,414
D. $100,552