- Hospitalization insurance premiums for Gary and his dependents. The cost of the coverage for Gary is $2,025 per year, and the additional cost for his dependents is $4,825 per year. The plan has a $3,000 deductible, but his employer contributed $1,500 to Gary's Health Savings Account (HSA). Gary withdrew only $950 from the HSA, and the account earned $55 of interest during the year. - Insurance premiums of $1,050 for salary continuation payments. Under the plan, Gary will receive his regular salary in the event he is unable to work due to IIIness. Gary collected $5,600 on the policy to replace lost wages while he was ill during the year. - Gary is a part-time student working on his bachelor's degree in engineering. His employer reimbursed his $3,150 tuition under a plan available to all full-time employees