Gary, age 27, is an officer of Blue Company, which provides him with the following nondiscriminatory fringe benefits in 2019:

Hospitalization insurance premiums for Gary and his dependents. The cost of the coverage for Gary is $2,025 per year, and the additional cost for his dependents is $4,475 per year. The plan has a $2,000 deductible, but his employer contributed $1,500 to Gary's Health Savings Account (HSA). Gary withdrew only $900 from the HSA, and the account earned $85 of interest during the year.

Insurance premiums of $1,050 for salary continuation payments. Under the plan, Gary will receive his regular salary in the event he is unable to work due to illness. Gary collected $5,000 on the policy to replace lost wages while he was ill during the year.

Gary is a part-time student working on his bachelor's degree in engineering. His employer reimbursed his $4,500 tuition under a plan available to all full-time employees.

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

a.Hospitalization insurance premiums for Gary and his dependents.

b.Insurance premiums of $1,050 for salary continuation payments.

c.The $5,000 Gary 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.