Vibha works for AB Consulting. She can contribute to her HSA through her employers cafeteria plan via a deduction from each one of her paychecks. Vibha is married and the families only health insurance is a qualified high deductible health insurance policy. Each month through her monthly paycheck, Vibha contributes $400 to her HSA. During the calendar year of 2018, Vibha contributed $4,800 to her HSA. It is now February of 2019, Vibha realizes that she did not contribute the maximum to her HSA in 2018. What are her options.

a.Vibha cannot change anything in relation to her HSA for 2018 in February.

b.Vibha can send in a check to her HSA custodian for $2,100 in February for 2019 for the 2018 tax year. She can claim a for AGI deduction on her 2018 tax return for $6,900.

c.Vibha can send in a check to her HSA custodian for $2,100 in February for 2019 for the 2018 tax year. She can claim a for AGI deduction on her 2018 tax return for $2,100.