Mary works for a company with 1,000 employees. The company has a hospitalization insurance plan that covers all employees. However, the employee must pay the first $3,000 of his or her medical expenses each year. Each year, the employer contributes $1,500 to each employees health savings account (HSA). Marys employer made the contributions in 2019 and 2020, and the account earned $100 interest in 2020. At the end of 2020, Mary withdrew $3,100 from the account to pay the deductible portion of her medical expenses for the year and other medical expenses not covered by the hospitalization insurance policy. As a result, Mary must include in her 2020 gross income: