In 2020, $380 per day of long-term care benefits is excludible from gross income. A single taxpayer, elderly Bob is a patient in a nursing home for the total of 27 days of 2020. While in the nursing home, he incurs total costs of $6,800. Medicare pays $3,900 of the costs. Bob receives $6,800 from his long-term care insurance policy, which pays benefits while he is in the nursing home. What amount (if any) must Bob include in his gross income?

Group of answer choices

$380

$440

$2,900

$0