Problem 5-40 (Algorithmic) (LO. 2) Gibby spent the last 95 days of 2022 in a nursing home. The cost of the services provided to her was $28,500 ( $300 per day). Medicare paid $6,400 toward the cost of her stay. Gibby also received $14,000 of benefits under a long-term care insurance policy she purchased. Assume that the Federal daily excludible amount is $390. If the amount is zero, enter 0. What is the effect on Gibby's gross income? The amount of her exclusion is $ and the amount included in her gross income is \$ X