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Simpson, age 47, is an officer of Blue Company, which provides him with the following nondiscriminatory fringe benefits in 2021. . . Hospitalization insurance premiums for Simpson and his dependents. The cost of the coverage for Simpson is $1,700 per year, and the additional cost for his dependents is $4,300 per year. The plan applies a $2,000 deductible, but his employer contributed $1,500 to Simpson's Health Savings Account (HSA). Simpson withdrew only $950 from the HSA, and the account earned $25 of interest during the year. Insurance premiums of $500 for salary continuation payments. Under the plan, Simpson will receive his regular salary in the event he is unable to work due to illness. Simpson collected $8,000 on the policy to replace lost wages while he was ill during the year. Simpson is a part-time student working on his bachelor's degree in engineering. His employer reimbursed his $4,950 tuition under a plan available to all full-time employees. . For each of the following items, enter the amount to be included in Simpson's gross income. If an amount is zero, enter "". Amount Included a. Hospitalization insurance premiums for Simpson and his dependents. b. Insurance premiums of $500 for salary continuation payments. The $8,000 Simpson collected on the salary continuation policy to replace lost wages while he was ill during the vear. d. Tuition reimbursement under a plan available to all full-time employees. c. THE