Lizette spent 70 days of 2018 in a nursing home. The cost of the services provided to her was $28,000. Medicare paid $10,100 toward the cost of her stay. Lizette also received $19,500 of benefits under a long-term care insurance policy she purchased. The 2018 per diem rate is $360.

Determine the amount of her exclusion. $

Determine the amount included in her gross income. $