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hard · Certified Financial Planner Retirement

A business owner, Hartwell, age 52, receives 300,000 of employer-paid group term life insurance. In 2026, the Table I monthly rate is0.23 per $1,000 of coverage.

What is the annual imputed income Hartwell must report?

  1. $57.50
  2. $0
  3. $690
  4. $828

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