$4.$ Freelance Income and Business Expenses: Mark earned $$15,000$ from freelance work and incurred $$2,000$ in business$-$related expenses. Is freelance income part of Gross Income, and can the business expenses be deducted "above the line"? Determine Mark's Adjusted Gross Income.

$5.$ Health Savings Account Contributions: Sarah contributed $$3,000$ to her Health Savings Account$($HSA$)$ during the year. Are HSA contributions considered "above the line" deductions? Calculate Sarah's Adjusted Gross Income.

$6.$ Social Security Benefits: James receives $$10,000$ in Social Security benefits annually. Are Social Security benefits included in Gross Income? Determine James's Adjusted Gross Income.