Helen spent the last $95$ days of $2022$ in a nursing home. The cost of the services provided to her was $$28,500($$$300$ per day$).$ Medicare paid $$11,200$ toward the cost of her stay. Helen also received $$15,440$ of benefits under a long$-$term care insurance policy she purchased. Assume that the Federal daily excludible amount is $$390.$

If the amount is zero, enter $0.$

What is the effect of each of these items on Helen's gross income?

The amount of her exclusion is $$-???$

and the amount included in her gross income is $$-???$