Evan participates in an HSA carrying family coverage forhimself, his spouse, and two children. In 2018, Evan has $100 permonth deducted from his paycheck and contributed to the HSA. Inaddition, Evan makes a one-time contribution of $2,000 on April 15,2019 when he files his tax return. Evan also receives a 2018 Form1099-SA that reports distributions to Evan of $3,200 which Evanused for medical expenses
Compute the effect of the HSA transactions on Evan’s adjustedgross income.
These transactions________________(increase/decrease) Evan's AGI by__________ $
