Freddie, age 69, is an officer of Blue Company, which provides him with the following nondiscriminatory fringe benefits in 2021: Hospitalization insurance premiums for Freddie and his dependents. The cost of the coverage for Freddie is $2,025 per year, and the additional cost for his dependents is $5,000 per year. The plan has a $2,000 deductible, but his employer contributed $1,500 to Freddie's Health Savings Account (HSA). Freddie withdrew only $900 from the HSA, and the account earned $55 of interest during the year. Insurance premiums of $775 for salary continuation payments. Under the plan, Freddie will receive his regular salary in the event he is unable to work due to illness. Freddie collected $8,300 on the policy to replace lost wages while he was ill during the year. Freddie is a part-time student working on his bachelor's degree in engineering. His employer reimbursed his $1,800 tuition under a plan available to all full-time employees. For each of the following items, enter the amount to be included in Freddie's gross income. If an amount is zero, enter "0". Amount Included a. Hospitalization insurance premiums for Freddie and his dependents. b. Insurance premiums of $775 for salary continuation payments. c. The $8,300 Freddie 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