Janice spent the last 95 days of 2020 in a nursing home. The cost of the services provided to her was $28,500 ($300 per day). Medicare paid $9,200 toward the cost of her stay. Janice also received $14,000 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 Janice's gross income? The amount of her exclusion is $ and the amount included in her gross income is $