1.The client is a 25-year-old woman who recently broke up with her common-law husband and she is keeping their child with her. What should her filing status be?

2. The client has a health care plan for himself that has a minimum annual deductible of $1,400 and a maximum annual deductible amount of $6,900. He also has an FSA plan that covers vision and dental. He is 38 and has an income of $56,000. Can he contribute to an HSA? If so, how much?