Carol Wheeler, age 56, is single. • Carol earned wages of $48,000 and was enrolled the entire year in a high deductible health plan (HDHP) with self-only coverage. • During the year, Carol contributed $3,000 to her Health Savings Account (HSA) and her cousin also contributed $1,000 to Carol’s HSA account. • Carol’s Form W-2 shows $600 in Box 12 with code W. She has Form 5498-SA showing $4,600 in Box 2. • Carol took a distribution from her HSA to pay her unreimbursed expenses: - 2 visits to a physical therapist due to a car accident $300 - unreimbursed doctor bills for $700 - prescription medicine $400 - replacement of a crown $1,500 - over the counter sinus medication $80 - 10 Zumba classes for $125 • Carol is a U.S. citizen with a valid Social Security number. Form 8889, Part 1 is used to report HSA contributions made by _______________. a. Carol b. Carol’s employer c. Carol’s cousin d. All the above