Stephen, age 38, is an officer of Blue Company, which provides him with the following nondiscriminatory fringe benefits in 2021: Hospitalization insurance premiums for Stephen and his dependents. The cost of the coverage for Stephen is $2,675 per year, and the additional cost for his dependents is $4,825 per year. The plan has a $2,000 deductible, but his employer contributed $1,500 to Stephen's Health Savings Account (HSA). Stephen withdrew only $550 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, Stephen will receive his regular salary in the event he is unable to work due to illness. Stephen collected $3,800 on the policy to replace lost wages while he was ill during the year. Stephen 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 Stephen's gross income. If an amount is zero, enter "0". Amount Included a. Hospitalization insurance premiums for Stephen and his dependents. $fill in the blank 1 b. Insurance premiums of $1,050 for salary continuation payments. $fill in the blank 2 c. The $3,800 Stephen collected on the salary continuation policy to replace lost wages while he was ill during the year. $fill in the blank 3 d. Tuition reimbursement under a plan available to all full-time employees. $fill in the blank 4