Tax Drill - Long-term Care Insurance Valentino is a patient in a nursing home for 45 days of 2023. While in the nursing home, he incurs total costs of $13,500. Medicare pays $8,000 of the costs. Valentino receives $15,000 from his long-term care insurance policy, which pays while he is in the facility. Assume that the daily federal statutory amount for Valentino is $390. Valentino may exclude $ X of the $15,000 from his gross income