Tia is married and is employed by Carrera Auto Parts. In 2020, Carrera established high-deductible health insurance for all its employees. The plan has a $2,800 deductible for married taxpayers. Carrera also contributes 5 percent of each employee’s salary to a Health Savings Account. Tia’s salary is $30,000 in 2020 and $32,000 in 2021. Tia makes the maximum allowable contribution to her HSA in 2020 and 2021. She received $600 from the HSA for her 2020 medical expenses. In 2021, she spends $1,400 on medical expenses from her HSA. The MSA earns $28 in 2020 and $46 in 2021. 

a. What is the effect of the HSA transactions on Tia’s adjusted gross income? 

b. How much does Tia have in her HSA account at the end of 2021?