1. Valentino is a patient in a nursing home for 64 days of 2019. While in the nursing home, he incurs total costs of $28,416. Medicare pays $17,050 of the costs. Valentino receives $31,258 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 $370.
2. Of the $15,000, what amount may Valentino exclude from his gross income?