Laura spent the last 75 days of 2019 in a nursing home. The cost of the services provided to her was $22,500 ($300 per day). Medicare paid $8,000 toward the cost of her stay. Laura also received $15,080 of benefits under a long-term care insurance policy she purchased. Assume that the Federal daily excludable amount is $370.

What is the effect on Laura's gross income?

The amount of her exclusion is $

and the amount included in her gross income is $