medium · Certified Financial Planner Risk Management

The Hartwell household consists of James, age 42, who earns 210,000 and receives employer-paid group term life insurance equal to twice his salary. The Table I rate for his age bracket is 0.10 per 1,000 of coverage per month.

What amount of annual imputed income must James include in his gross income for 2026?

  1. 504
  2. 37
  3. 396
  4. 444

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