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Lester, age 42, is an officer of Blue Company, which provides him with the following nondiscriminatory fringe benefits in 2022:

Hospitalization insurance premiums for Lester and his dependents. The cost of the coverage for Lester is $3,325 per year, and the additional cost for his dependents is $4,825 per year. The plan has a $3,000 deductible, but his employer contributed $1,500 to Lester's Health Savings Account (HSA). Lester withdrew only $550 from the HSA, and the account earned $40 of interest during the year. Insurance premiums of $500 for salary continuation payments. Under the plan, Lester will receive his regular salary in the event he is unable to work due to illness. Lester collected $5,900 on the policy to replace lost wages while he was ill during the year. Lester 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 Lester's gross income.

If an amount is zero, enter "0".

Amount Included a. Hospitalization insurance premiums for Lester and his dependents. $fill in the blank 1 b. Insurance premiums of $500 for salary continuation payments. $fill in the blank 2 c. The $5,900 Lester collected on the salary continuation policy to replace lost wages while he was ill during the year. $fill in the blank 3 d. Tuition reimbursement under a plan available to all full-time employees. $fill in the blank 4

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