For each situation listed indicate the amount to be included in income for the current year. The federal interest rate of 5.5% is in effect. Ralph, age 55 , is an officer of Blue Company, which provides a health savings account program for employees. Ralph contributed nothing toward the cost of the HSA. His employer contributed $1,500 to Ralph's Health Savings Account (HSA). Ralph withdrew only $800 from the HSA to pay for medical expenses for his dependent daughter, and the account earned $50 of interest during the year