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

a.) A subtraction to income and a subtraction to itemized deductions.

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 an addition to itemized deductions