please help me out with the a.

Lester, age 42 , is an officer of Blue Company, which provides him with the following nondiscriminatory fringe benefits in 20 - Hospitalization insurance premiums for Lester and his dependents. The cost of the coverage for Lester is $2,350 per year, and the additional cost for his dependents is $3,950 per year. The plan has a $3,000 deductible, but his employer contributed $1,500 to Lester's Health Savings Account (HSA). Lester withdrew only $600 from the HSA, and the account earned $55 of interest during the year. - Insurance premiums of $500 for salary continuation payments. Under the plan, Lester will receive his regular salary in the event he is unable to work due to illness. Lester collected $5,900 on the policy to replace lost wages while he was ill during the year. - Lester is a part-time student working on his bachelor's degree in engineering. His employer reimbursed his $3,150 tuition under a plan available to all full-time employees