Valentino is a patient in a nursing home for 56 days of 2021. While in the nursing home, he incurs total costs of $26,880. Medicare pays $16,128 of the costs. Valentino receives $29,568 from his long-term care insurance policy, which pays while he is in the facility. Assume that the Federal daily excludible amount for Valentino is $400. Of the $29,568, what amount may Valentino exclude from his gross income?

Donald was killed in an accident while he was on the job. Darlene, Donald's wife, received several payments as a result of Donald's death.

Review the payments below and then enter the amount to be included in Darlene's gross income in the table provided.

1. Donald had purchased a life insurance policy (premiums totaled $250,000) that paid $600,000 in the event of accidental death. The proceeds were payable to Darlene, who elected to receive installment payments as an annuity of $30,000 each year for a 25-year period. She received her first installment this year.

Employer payments		$60,000		$fill in the blank 1
b.	Accrued salary, earned before death		$20,000		$fill in the blank 2
c.	Group term life insurance proceeds		$480,000		$fill in the blank 3
d.	Annuity proceeds		$30,000		$fill in the blank 4