Yvette Kohen, age 45, is a single parent raising her son, Gabriel .

Gabriel is a full-time student and had no income .

Yvette qualifies to file as Head of Household.

For the last four years, Yvette has had family health coverage through a High Deductible Health Plan (HDHP) from her employer .

Yvette has had an HSA for several years .

In 2016, she contributed $1,000 to her HSA .

Yvettes uncle helped her out and contributed $2,000 to her HSA in 2016 .

Yvettes employer also contributed $800 to her HSA in 2016 .

Yvette paid the following expenses in 2016 using money from her HSA:

$625 for outpatient knee surgery for Yvette

$275 for prescription medicine for Yvette

$400 for emergency room visit for Gabriel

$150 for swimming lessons for Yvette

Q what is the amount of additional tax reported on form 8889, line 17b? please explain)

a. $ 0

b.$ 30

c.$ 55

d.$ 85