Interview Notes Leo Williams is single and 45 years old. Leo works as an IT manager and his Form W-2 shows wages of $47,250. Leo participated in his employers self-only coverage High Deductible Health Plan (HDHP) all year. Leo does not have any other health coverage. Leo has had an HSA for two years. Leos employer contributed $1,500 in 2017 to Leo's HSA. In 2017, Leos Aunt contributed $2,000 to Leo's HSA. Leo is a U.S. citizen and has a valid Social Security number. 2. What amount will Leo use to compute his HSA deduction on Form 1040, line 25?

	A. $0

	B. $1,500

	C. $2,000

	D. $3,500

Judy Young is 58 years old. Judy is single, is not disabled, and has no dependents. In 2017, she had earnings from her job of $24,300. Judy has participated in her employer's self-only HDHP coverage since June 1, 2017 when she started a new job. Judy was an eligible individual all year. Judy asked the HSA trustee from her previous job to transfer the balance of $2,000 into the HSA at her new job. In 2017, Judy contributed $975 to her HSA. In 2017, Judy took funds from her HSA to pay the following expenses: Insulin $275 Doctor visit $185 Yoga classes $300 Prescription medicine $225 Premiums for COBRA coverage $425 Judy is a U.S. citizen and has a valid Social Security number. 7. The amount of total distributions reported on Form 8889, line 14a is:

	A. $410

	B. $975

	C. $1,110

	D. $1,410