Zeb, age 66, is an officer of Blue Company, which provides him with the following nondiscriminatory fringe benefits in 2020: Hospitalization insurance premiums for Zeb and his dependents. The cost of the coverage for Zeb is $2,350 per year, and the additional cost for his dependents is $3,600 per year. The plan has a $2,000 deductible, but his employer contributed $1,500 to Zeb's Health Savings Account (HSA). Zeb withdrew only $500 from the HSA, and the account earned $55 of interest during the year. Insurance premiums of $500 for salary continuation payments. Under the plan, Zeb will receive his regular salary in the event he is unable to work due to illness. Zeb collected $8,600 on the policy to replace lost wages while he was ill during the year. Zeb is a part-time student working on his bachelor's degree in engineering. His employer reimbursed his $4,500 tuition under a plan available to all full-time employees. If an amount is zero, enter "0". Amount Included a. Hospitalization insurance premiums for Zeb and his dependents. b. Insurance premiums of $500 for salary continuation payments. C. The $8,600 Zeb 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