Just need help solving B. Also please include work, as I want to know the calculations.

Tia is married and is employed by Carrera Auto Parts. In 2020, Carrera established high-deductible health insurance for all its employees. The plan has a $2,800 deductible for married taxpayers. Carrera also contributes 5% of each employee's salary to a Health Savings Account. Tia's salary is $33,000 in 2020 and $35,000 in 2021. Tia makes the maximum allowable contribution to her HSA in 2020 and 2021. She received $550 from the HSA for her 2020 medical expenses. In 2021, she spends $1,600 on medical expenses from her HSA. The MSA earns $26 in 2020 and $44 in 2021. Round intermediate computations and final tax liability to the nearest dollar. Assume the max HSA contribution is the same for 2020 and 2021. a. What is the effect of the HSA transactions on Tia's adjusted gross income? The maximum aggregate contribution to an HSA for a family in 2020 is $ 7,100 The earnings of an HSA as well as medical reimbursements are excludable Based on Carrera's contribution, in 2020, Tia can deduct for AGI $ 5,450 b. What is the balance in Tia's HSA account at the end of 2021? Tia has $ 5,644 X in her HSA account at the end of 2021