Manny $(57)$ and Fiorella $(53)$ are married. Both are covered by a high$-$deductible health plan $($HDHP$)$ through Manny's employer. Between his employer and himself, Manny had $$8,500$ in contributions to a health savings account $($HSA$)$ for $2021.$ What tax impact, if any, will this have on Manny?