Problem 5-37 (Algorithmic) (LO. 2) Jack, age 34, is an officer of Blue Company, which provides him with the following nondiscriminatory fringe benefits in 2020: Hospitalization insurance premiums for Jack and his dependents. The cost of the coverage for Jack is $3,000 per year, and the additional cost for his dependents is $4,475 per year. The plan has a $2,000 deductible, but his employer contributed $1,500 to Jack's Health Savings Account (HSA). Jack withdrew only $650 from the HSA, and the account earned $40 of interest during the year. Insurance premiums of $500 for salary continuation payments. Under the plan, Jack will receive his regular salary in the event he is unable to work due to illness. Jack collected $7,100 on the policy to replace lost wages while he was ill during the year. Jack is a part-time student working on his bachelor's degree in engineering. His employer reimbursed his $2,250 tuition under a plan available to all full-time employees. For each of the following items, enter the amount to be included in Jack's gross income. If an amount is zero, enter "O". Amount Included a. Hospitalization insurance premiums for Jack and his dependents. b. Insurance premiums of $500 for salary continuation payments. c. The $7,100 Jack 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