- Hospitalization insurance premiums for Zeb and his dependents. The cost of the coverage for Zeb is $2,025 per year, and the additional cost for his dependents is $3,600 per year. The plan has a $3,000 deductible, but his employer contributed $1,500 to Zeb's Health Savings Account (HSA). Zeb withdrew only $850 from the HSA, and the account earned $25 of interest during the year. - Insurance premiums of $500 for salary continuation payments. Under the plan, Zeb will receive his regular salary in the event he is unable to work due to illness. Zeb collected $7,100 on the policy to replace lost wages while he was ill during the year. - Zeb is a part-time student working on his bachelor's degree in engineering. His employer reimbursed his $3,600 tuition under a plan available to all full-time employees