Problem Rex, age 55, is an officer of Blue Company, which provides him with the following nondiscriminatory fringe benefits in 2021. . Hospitalization insurance premiums for Rex and his dependents. The cost of the coverage for Rex is $2,900 per year, and the additional cost for his dependents is $3,800 per year. The plan applies a $2,000 deductible, but his employer contributed $1,500 to Rex's Health Savings Account (HSA). Rex withdrew only $800 from the HSA, and the account earned $50 of interest during the year. Insurance premiums of $840 for salary continuation payments. Under the plan, Rex will receive his regular salary in the event he is unable to work due to illness. Rex collected $4,500 on the policy to replace lost wages while he was ill during the 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 av Wilable to all full-time employees. 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