Problem 11-13 (Algorithmic) (LO. 2) Carl, age 72, is an officer of Blue Company, which provides him with the following nondiscriminatory fringe benefits in 2018. Hospitalization insurance premiums for Carl and his dependents. The cost of the coverage for Carl is $1,700 per year, and the additional cost for his dependents is $4,825 per year. The plan applies a $2,000 deductible, but his employer contributed $1,500 to Carl's Health Savings Account (HSA). Carl withdrew only $500 from the HSA, and the account earned $40 of interest during the year Insurance premiums of $1,050 for salary continuation payments. Under the plan, Carl will receive his regular salary in the event he is unable to work due to illness. Carl collected $6,800 on the policy to replace lost wages while he was ill during the year Carl is a part-time student working on his bachelor's degree in engineering. His employer reimbursed his $7,450 tuition under a plan available to all full-time employees. For each of the following items, enter the amount to be included in Carl's gross income If an amount is zero, enter "0". Amount Included Hospitalization insurance premiums for Carl and his dependents. a. Insurance premiums of $1,050 for salary continuation payments. b. The $6,800 Carl collected on the salary continuation policy to replace lost wages while he was ill during the year. Tuition reimbursement under a plan available to all full-time employees. c. d