LO4 Tia is married and is employed by Carrera Auto Parts. In 2010, Carrera established high-deductible health insurance for all its employees. The plan has a $2,400 deductible for married taxpayers. Carrera also contributes 5%of each employee’s salary to a Health Savings Account. Tia’s salary is $30,000 in 2010 and $32,000 in 2011. Tia makes the maximum allowable contribution to her HSA in 2010 and 2011. She received $600 from the HSA for her 2010 medical expenses. In 2011, she spends $1,400 on medical expenses from herHSA. TheMSA earns $28 in 2010 and $46 in 2011.What is the effect of theHSA transactions on Tia’s adjusted gross income? How much does Tia have in her HSA account at the end of 2011?