Please explain and answer both questions separately if possible

1. A church or synagogue cannot offer a Section 457 plan.

A. True

B. False

Separate Question

2. Judy is covered by a $200,000 group-term life insurance policy of which her daughter is the sole beneficiary. Judy's employer pays the entire premium for the policy, for which the uniform annual premium is $1.27 per $1,000 per month of coverage. How much, if any, of the cost of the group-term life insurance is excluded from Judy's gross income on n annual basis?

A. $2,286

B, $762

C. $0

D. $1,800