Problem 5-37 (Algorithmic) (LO. 2)

Zeb, age 66, is an officer of Blue Company, which provides him with the following nondiscriminatory fringe benefits in 2022:

Hospitalization insurance premiums for Zeb and his dependents. The cost of the coverage for Zeb is $2,675 per year, and the additional cost for his dependents is $4,125 per year. The plan has a $3,000 deductible, but his employer contributed $1,500 to Zeb's Health Savings Account (HSA). Zeb withdrew only $950 from the HSA, and the account earned $55 of interest during the year.Insurance premiums of $1,050 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 $7,100 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.

For each of the following items, enter the amount to be included in Zeb's gross income.

If an amount is zero, enter "0".

Amount Includeda.Hospitalization insurance premiums for Zeb and his dependents.$fill in the blank 1b.Insurance premiums of $1,050 for salary continuation payments.$fill in the blank 2c.The $7,100 Zeb collected on the salary continuation policy to replace lost wages while he was ill during the year.$fill in the blank 3d.Tuition reimbursement under a plan available to all full-time employees.$fill in the blank 4