During 2022 Kim contributed $2000 to her HSA which was not included in her federal gross income . She also withdrew $2000 from her HSA to pay medical bills. Generally, what adjustments should be made on her schedule CA 540?

a.) a subtraction to income and a subtraction to itemized deduction

b.) a subtraction to income and an addition to itemized deductions

c.) an addition to income and a subtraction to itemized deductions

d.) an addition to income and a subtraction to itemized deductions