Franklin spent 120 days of 2019 in a nursing home. The cost of the services provided to him was $32,200. Medicare paid $21,300 toward the cost of his stay. Franklin also received $15,000 of benefits under a long-term care insurance policy he purchased. The 2019 per diem rate is $370. If the amount is zero, enter "0". Determine the amount of his exclusion. $ Determine the amount included in his gross income. $