pre 9 mpany, which provides him with the emiums for Rex and his dependents. The cost of the $2,900 per year, and the additional cost for his dependents is ne plan has a $2,000 deductible, but his employer contributed vings Account (HSA). Rex withdrew only $800 from the Rex, age 55, is an officer of Blue Company, which prov Tollowing nondiscriminatory fringe benefits in 20 Hospitalization insurance premiums for Rex and nu coverage for Rex is $2,900 per year, $3,800 per year. The plan has a $1,500 to Rex's Health Savings Account (HSA). Rex with MA, and the account earned $50 of interest during the Insurance premiums o will receive his regular salary in collected $4,500 on the policy year. Rex is a part-time student working on his bachelor's degree in engineering. His employer reimbursed his $5,200 tuition under a plan available to all full-time employees. ce premiums of $840 for salary continuation payments. Under the plan, Rex ceive his regular salary in the event he is unable to work due to illness. Rex ed $4,500 on the policy to replace lost wages while he was ill during the For each of the following items, enter the amount to be included in Rex's gross income. If an amount is zero, enter "0". Amount Included $ a. Hospitalization insurance premiums for Rex and his dependents. b. Insurance premiums of $840 for salary continuation payments. c. The $4.500 Rex collected on the salary continuation policy to replace lost wages while he was ill during the year. d. Tuition reimbursement under a plan available to all full-time employees