Tia is married and is employed by Carrera Auto Parts. In 2011, Carrera established high-deductible health insurance for all its employees. The plan has a $2,400 deductible for married taxpayers. Carrera also contributes 5%of each employee's salary to a Health Savings Account. Tia's salary is $30,000 in 2011 and $32,000 in 2012. Tia makes the maximum allowable contribution to her HSA in 2011 and 2012. She received $600 from the HSA for her 2011 medical expenses. In 2012, she spends $1,400 on medical expenses from her HSA. The MSA earns $28 in 2011 and $46 in 2012.What is the effect of the HSA transactions on Tia's adjusted gross income? How much does Tia have in her HSA account at the end of 2012?