In $2024,$ Estelle, a $67-$year old single taxpayer, took a distribution of $$4,000$ from her HSA. She used $$1,200$ toward qualifying medical expenses and used the rest for other personal expenses. What is$/$are the tax consequences of the excess distribution?

a$.$ None

b$.$ A $20-$percent additional tax

c$.$ Both typical income taxes and a $20-$percent additional tax

d$.$ Typical income taxes