Carl, age 46, and Monica, age 42, are married and will le a joint return.

They have two children, Adriane and Robert, whom they will claim as dependents on their joint return

Monicas cousin, Michael (age 29), came to live with them in July 2017 Michaels gross income was $4,300 Monica and Carl did not provide over one-half of Michaels support for the year but did pay $600 of Michaels medical bills in November 2017

Carl was enrolled all year in an HDHP with family coverage

Carl has had an HSA for four years He has no other health insurance

In 2017, Carl made regular contributions to his HSA totaling $4,000 2017, Carl took $1,800 from his HSA to pay the following medical expenses: $300 to purchase Monicas eyeglasses (needed for medical reasons) $725 for long-term care insurance for Carl $250 for over-the-counter eye medicine for their son, Robert (no prescription from doctor) $525 for Adrianes physical therapy sessions

Carl, Monica, Adriane, Robert, and cousin Michael are all U S citizens and have valid Social Security numbers

1, Carls HSA deduction amount on Form 1040, line 25, is $_____

2. The amount Carl paid for long-term care insurance is a quali ed medical expense for HSA purposes

a True or b False

3. What is the total amount of unquali ed medical expenses paid by Carl for HSA purposes?

a $250 b $1,025 c $1,550 d $2,150