Cecil cashed in a Series EE savings bond with a redemption value of $22,000 and an original cost of $15,400.

For each of the following independent scenarios, calculate the amount of interest Cecil will include in his gross income assuming he files as a single taxpayer: (Leave no answer blank. Enter zero if applicable.)
a.	Cecil plans to spend all of the proceeds to pay his sons tuition at State University. Cecils son is a full-time student, and Cecil claims his son as a dependent. Cecil estimates his modified adjusted gross income at $70,000.

b.	Assume the same facts in part (a), except Cecil plans to spend $6,600 of the proceeds to pay his sons tuition at State University, and Cecil estimates his modified adjusted gross income at $67,300.