Tia is married and is employed by Carrera Auto Parts. In 2021, Carrera established high-deductible health insurance for all its employees. The plan has a $2,800 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 2021 and $32,000 in 2022. Tia makes the maximum allowable contribution to her HSA in 2021 and 2022. She received $600 from the HSA for her 2021 medical expenses. In 2022, she spends $1,400 on medical expenses from her HSA. The MSA earns $28 in 2021 and $46 in 2022. 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 2022? Assume the max HSA contribution is the same for 2021 and 2022.