Billy, age $26,$ is an officer of Blue Company, which provides him with the following nondiscriminatory fringe benefits in $2022$:

$$ Hospitalization insurance premiums for Billy and his dependents. The cost of the coverage for Billy is $$3,325$ per year, and the additional cost for his dependents is $$4,825$ per year. The plan has a $$3,000$ deductible, but his employer contributed $$1,500$ to Billy's Health Savings Account $($HSA$).$ Billy withdrew only $$650$ from the HSA, and the account earned $$55$ of interest during the year.

$$ Insurance premiums of $$1,050$ for salary continuation payments. Under the plan, Billy will receive his regular salary in the event he is unable to work due to illness. Billy collected $$6,500$ on the policy to replace lost wages while he was ill during the year.

$$ Billy is a part$-$time student working on his bachelor's degree in engineering. His employer reimbursed his $$4,050$ tuition under a plan available to all full$-$time employees.

For each of the following items, enter the amount to be included in Billy's gross income.

If an amount is zero, enter $"0".$

Amount Included

a$.$ Hospitalization insurance premiums for Billy and his dependents. $fill in the blank $1$

b$.$ Insurance premiums of $$1,050$ for salary continuation payments. $fill in the blank $2$

c$.$ The $$6,500$ Billy collected on the salary continuation policy to replace lost wages while he was ill during the year. $fill in the blank $3$

d$.$ Tuition reimbursement under a plan available to all full$-$time employees. $fill in the blank $4$