Janice spent the last 85 days of 2019 in a nursing home. The cost of the services provided to her was $23,375 ($275 per day). Medicare paid $14,000 toward the cost of her stay. Janice also received $14,720 of benefits under a long-term care insurance policy she purchased. Assume that the Federal daily excludible amount is $370.

If the amount is zero, enter 0.

What is the effect on Janices gross income? The amount of her exclusion is _____ and the amount included in her gross income is _____