tax accounting question, please provide clear explanation while solving

Problem 5-40 (Algorithmic) (LO. 2) Laura spent the last 70 days of 2020 in a nursing home. The cost of the services provided to her was $24,500 ($350 per day). Medicare paid $8,800 toward the cost of her stay. Laura also received $14,360 of benefits under a long-term care insurance policy she purchased. Assume that the Federal daily excludible amount is $380. If the amount is zero, enter 0. What is the effect on Laura's gross income? The amount of her exclusion is $ X and the amount included in her gross income is $ 0 Feedback Check My Work Congress encourages employers to provide employees, retired former employees, and their dependents with accident and health benefits, disability insurance, and long-term care plans. The premiums are deductible by the employer and excluded from the employee's income