Hamid's employer provides a high-deductible health plan ($1,200 deductible) and contributes $500 to each employee's Health Savings

Question:

Hamid's employer provides a high-deductible health plan ($1,200 deductible) and contributes $500 to each employee's Health Savings Account (HSA). Hamid makes the maximum allowable contribution to his HSA. During the year, he spends $300 on qualified medical expenses and the HSA earns $18. What is the effect of Hamid's participation in the HSA on his adjusted gross income?