Gibby spent the last 80 days of 2020 in a nursing home. The cost of the services provided to her was $22,000 ($275 per day). Medicare paid $10,000 toward the cost of her stay. Gibby also received $15,440 of benefits under a long-term care insurance policy she purchased. Assume that the Federal daily excludible amount is $380. If the amount is zero, enter 0. What is the effect on Gibby's gross income? The amount of her exclusion is $ 12,000 X and the amount included in her gross income is $ 3,440 x