Anna spent the last 95 days of 2017 in a nursing home. The cost of the services provided to her was $19,000. Medicare paid $8,800 toward the cost of her stay. Anna also received $14,800 of benefits under a long-term care insurance policy she purchased. Assume a per diem rate of $360.
a) Determine the amount of her exclusion.
b) Determine the amount included in her gross income.