• Janice Billings, age 40, and Andrew Noble, age 45 are engaged and lived together the entire year .

• Janice moved her mother Dorothy in with them on December 1, 2019, due to Dorothys Alzheimers diagnosis .

• Janice received Medicaid waiver payments of $15,000 for the care of her mother. The payments were reported on Form W-2 .

• Dorothys only income was Social Security in the amount of $13,000, which she used for her own support .

• Andrew earned wages of $25,000 and was enrolled the entire year in a high deduct- ible health plan (HDHP) with self-only coverage .

• During the year, Andrew contributed $1,500 to his Health Savings Account (HSA). Andrews mother also contributed $1,000 to his HSA account.

• Andrews Form W-2 shows $500 in Box 12 with code W. He has Form 5498-SA showing $3,000 in Box 2.

• Andrew took a distribution from his HSA to pay his unreimbursed expenses: Urgent care bill: $375 Hospital bill: $1,200 Prescription medicine: $578

  Dental bills for routine exams: $168 Over-the-counter allergy medication: $79 Yoga Classes: $600

• Janice, Andrew, and Dorothy are U .S . citizens with valid Social Security numbers .

• 6 . What is the amount of Andrews HSA deduction on Form 8889, Part I, line 13?

• a. $1,500

  b. $2,000 c. $2,500 d. $3,455

• 7 . Andrew can identify the employers HSA contribution by the Code W in Box 12 on his Form W-2 .

  a . True b . False

• 8 . What is the total unreimbursed qualified medical expenses reported on Form 8889, Part II?

  a. $2,025 b. $2,153 c. $2,321 d. $2,400

• Please answer the correct question 6, 7, 8.

• Thank you.