Barry, age 46, is an officer of Blue Company, which provides him with the following nondiscriminatory fringe benefits in 2020 Hospitalization insurance premiums for Barry and his dependents. The cost of the coverage for Barry is $3,325 per year, and the additional cost for his dependents is $4,125 per year. The plan has a $2,000 deductible, but his employer contributed $1,500 to Barry's Health Savings Account (HSA). Barry withdrew only $900 from the HSA, and the account earned $25 of interest during the year. Insurance premiums of $775 for salary continuation payments. Under the plan, Barry will receive his regular salary in the event he is unable to work due to illness. Barry collected $8,600 on the policy to replace lost wages while he was ill during the year. Barry is a part-time student working on his bachelor's degree in engineering. His employer reimbursed his $2,700 tuition under a plan available to all full-time employees. . For each of the following items, enter the amount to be included in Barry's gross income. If an amount is zero, enter "0". Amount Included a. Hospitalization insurance premiums for Barry and his dependents. b. Insurance premiums of $775 for salary continuation payments. $ III! C. $ The $8,600 Barry collected on the salary continuation policy to replace lost wages while he was ill during the year. d. Tuition reimbursement under a plan available to all full-time employees. $