Egor paid the following expenses in 2021: !"$1,500 for insulin to control his Type 1 Diabetes !"$5,500 in medical insurance premiums for himself and his family (spouse and one dependent child) !"$500 in copayments for doctor's visits !"$1,000 for his spouse's gym membership to improve her overall health Egor drove 1,000 miles to attend the doctor's appointments. What amount of medical expenses can Egor deduct as an itemized deduction in 2021 if his 2021 AGI is $75,000? What amount of medical expenses can Egor deduct as an itemized deduction in 2021 if the insulin and copayments paid/reimbursed through funds Egor contributed to an HSA? What is an HSA? If Egor contributed 2021 HSA contributions affect Egor's AGI and taxable income? Assume Egor contributed $3,000 to an HSA in 2021 ($75,000 AGI is before HSA contribution), but did not use the HSA funds to pay for the medical expenses. What amount of the 2021 medical expenses could Egor deduct as an itemized deduction in 2021?