Jack, age 34, is an officer of Blue Company, which provides him with the following nondiscriminatory fringe benefits in 2021: Hospitalization insurance premiums for Jack and his dependents. The cost of the coverage for Jack is $3,000 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 Jack's Health Savings Account (HSA). Jack withdrew only $800 from the and the account earned $70 of interest during the year. " HSA, Insurance premiums of $1,050 for salary continuation payments. Under the plan, Jack will receive his regular salary in the event he is unable to work due to illness. Jack collected $6,500 on the policy to replace lost wages while he was ill during the year. Jack is a part-time student working on his bachelor's degree in engineering. His employer reimbursed his $2,250 tuition under a plan available to all full-time employees. For each of the following items, enter the amount to be included in Jack's gross income. If an amount is zero, enter "0". Amount Included A a. Hospitalization insurance premiums for Jack and his dependents. b. Insurance premiums of $1,050 for salary continuation payments. C. The $6,500 Jack 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. 0000