Final answer:
Zara's excess contribution amount is calculated by adding her own contributions ($3,300) and her employer's contributions ($750), which totals $4,050, and subtracting the 2022 HSA limit for a self-only account ($3,650). The excess amount is c. $400.
Step-by-step explanation:
Zara's excess contribution amount can be calculated based on the contribution limits set for HSA accounts in 2022. For self-only coverage, the maximum contribution limit was $3,650 for the year.
To determine if Zara has any excess contributions, we need to add her contributions to her employer's contributions and compare this total to the annual limit.
Zara contributed $275 per month, so her annual contribution would be $275 * 12 = $3,300.
Her employer contributed $750 for the year.
Therefore, the total contributions to Zara's HSA account would be
$3,300 (her contributions) + $750 (employer contributions) = $4,050.
Since the maximum allowed contribution for 2022 was $3,650, Zara's excess contribution is
$4,050 - $3,650 = $400.
Therefore, the correct answer is c. $400.