Susan, age 45, was severely injured in an auto accident. She is covered under her employer's high-deductible health plan. The plan has a $2,700 calendar year deductible and an annual out-of-pocket maximum limit of $2,700 (including the deductible). As a result of an accident, Susan incurred the following medical expenses.

Ambulance ride to the hospital	$500
Overnight stay at the hospital	$4,500
Surgery for broken leg	$5,000
Prescription drugs	$100
Physical therapy for broken leg	$400

(a) How much will Susan have to pay out-of-pocket to cover the medical expenses?

(b) Explain how combining the qualified high-deductible health plan with a health savings account can help to reduce the costs for Susan.