taxpayer may distribute funds from their Health Savings Account (HSA) in 2025 to reimburse qualified medical expenses incurred in 2023, provided the following conditions are met: The HSA was established before the expenses were incurred: Expenses incurred before the HSA was established are not considered qualified medical expenses and cannot be reimbursed tax-free. The expenses are qualified medical expenses: The expenses must meet the definition of qualified medical expenses as outlined in IRS Publication 502. These include medical and dental expenses that would generally qualify for the medical expense deduction. The expenses were not previously reimbursed: The taxpayer must not have been reimbursed for these expenses from any other source, such as insurance or another health plan. Proper recordkeeping: The taxpayer must maintain records to substantiate that the distribution was used exclusively to pay or reimburse qualified medical expenses. These records should include receipts, invoices, or other documentation showing the date, amount, and nature of the expense. The expenses were not deducted as itemized deductions: If the taxpayer claimed these expenses as itemized deductions in a prior year, they cannot use HSA funds to reimburse them. As long as these conditions are met, the distribution in 2025 for 2023 expenses will be tax-free and not subject to the additional 20% tax on non-qualified distributions. The taxpayer should report the distribution on Form 8889 when filing their 2025 tax return.

Two little girl exploring the Zoo

One day, I met my brother Carson in the park. Then we decided to go on an adventure together. First, we went to Japan and saw a big volcano. It was so beautiful. After that, we went to a hotel and stayed for two days. On the first day, we had dinner together. It was delicious! On the second day, we visited the zoo. There were lions, capybaras, and monkeys. We had so much fun! Then we went to a toy shop and bought a cool toy for Carson. On the third day, as we were heading home, the volcano suddenly erupted! Carson and I ran away as fast as we could. Carson shouted, “Hurry up! Let’s get on the plane!” So, we quickly left Japan. Four hours later, we arrived home safely. Carson and I had so much fun in Japan!

Scene 1: Ahmed’s Garden Ahmed, a cheerful 7-year-old, plays joyfully in his colorful garden, surrounded by flowers and butterflies. Scene 2: The Enchanted Seed Ahmed finds a shiny, golden seed buried in the soil while digging. It sparkles in the sunlight. Scene 3: Planting the Seed Ahmed plants the golden seed in a special pot, watering it with care and excitement. Scene 4: A Mysterious Glow That night, the pot glows with a magical light. Ahmed peeks through his window, curious. Scene 5: The Seed Sprouts The next morning, Ahmed discovers a tiny, glowing plant has sprouted from the golden seed. Scene 6: Meeting Friends Ahmed invites his friends, Hamad and Mohammed, to see the magical plant. They are amazed. Scene 7: A Magical Invitation The plant suddenly grows a sparkling flower that opens, revealing a tiny, magical doorway. Scene 8: Stepping Through the Doorway Ahmed, Hamad, and Mohammed step through the doorway into a magical world of giant flowers and friendly creatures. Scene 9: Exploring the Wonderland The boys explore the wonderland, discovering colorful paths, talking animals, and twinkling lights. Scene 10: Meeting a Friendly Fairy They meet a friendly fairy named Lila who tells them about a hidden treasure in the garden. Scene 11: The Treasure Map Lila gives them a magical map showing where the treasure is hidden in the garden. Scene 12: The Search Begins Ahmed, Hamad, and Mohammed follow the map, laughing and working together to find the treasure. Scene 13: Finding the Treasure They discover a beautiful chest filled with sparkling gems and magical seeds. Scene 14: A Surprise Gift Lila thanks them and gives each boy a magical seed to plant in their own gardens. Scene 15: Returning Home The boys say goodbye to Lila and step back through the magical doorway, returning to Ahmed’s garden. Scene 16: Planting New Seeds Ahmed, Hamad, and Mohammed plant their magical seeds, excited for new adventures and surprises.

Gabriel cries because his parents got into an argument

Once upon a time, in a cozy little burrow, there lived a fluffy bunny named Pip. Pip was a very curious bunny who loved exploring the meadow outside her home. Every day, she would hop around, sniffing the flowers and listening to the birds sing. One sunny morning, Pip decided to explore a part of the meadow she had never been to before. As she hopped along, she spotted a tiny butterfly fluttering by. "Hello, little butterfly!" Pip said excitedly, hopping after it. The butterfly flew higher and higher, and Pip followed, her little paws bouncing across the grass. But soon, the butterfly disappeared behind a tall bush. Pip stopped and looked around, wondering where it had gone. To her surprise, she found a small door at the base of the bush. It was just the right size for a tiny bunny like her. With a wiggle of her nose, Pip pushed the door open and peeked inside. Behind the door was a magical garden, full of glowing flowers and sparkling leaves. A friendly mouse named Nibble was picking berries in the garden. "Welcome, Pip!" Nibble said with a smile. "I’m glad you found our secret garden. It’s a special place where friends can meet and share stories." Pip’s eyes sparkled with excitement. She spent the whole afternoon in the magical garden, making new friends and learning about all the wonderful plants and animals that lived there. When the sun began to set, Pip said goodbye to her new friends and hopped back home, her heart full of joy. She couldn’t wait to tell her family about the secret garden and the friendly mouse. And from that day on, Pip knew that sometimes, the best adventures are the ones you find when you’re curious and brave enough to explore. The End.

A Story about a baby girl who loves watching the ceiling fan, but finally realized her biggest fan is her daddy.

3rd Page: Panimula Victor ang pangalan ko, “Victory!” sabi ni Inay, aba’y totoo! Pero bakit ganito? Ba-bakit… Ako’y laging talo. Maliit na problema, agad nang hihinto Kaya sa yakap ni Inay, ako’y magtatago. 4th Page Ako’y may hinahangaan Lahat sila ay matibay Marko, Ma’am Daisy, Kapitan Isagani, at syempre, si Inay! Lahat sila ay malakas, Walang kabiguan, walang kaba. Paano kaya maging sila? Ano ba ang sikreto nila? 5th Page Si Marko! BANG! Sapul agad ang kalaban! Si Ma’am Daisy, TING! Parang makinang hindi nauubusan ng ideya! Si Kapitan Isagani, SWOOSH! Kahit ang mga malaking alon ay ‘di siya natitinag! Si Nanay, WOW! Walang pagod! Ako kaya? Ay naku… Takot agad, parang latu! Hays… 6th Page Habang naglakad sa aming bayan, May lumang tindahan—ano kayang laman? “Ako’y may ibibigay sa iyo.” AHHH! Sino ‘to?! Isang Ale—balot na balot, Sa aking kamay, may iniabot… ISANG SALAMIN—kumikislap! “Salamin ng katotohanan. May aral itong ‘di mo malilimutan.” Anong katotohanan? Ngunit nang lingunin ko… Nawala siya—oh no! 7th Page Isinuot ko ang salamin…Ay! Ano ‘to? Bakit nakikita ko ang kabiguan ng iba? Si Marko, K.O! Natalo sa laban! Ang gawa ni Ma’am Daisy—BOOM! Palpak! Si Kapitan Isagani—BEEP! Hindi mapaandar ang barko! Si Inay—HUH? Puyat at pagod! Bakit…bakit sila ay mahina rin? 8th Page Sa salamin na ito, nakita ko nga, Ang sikreto sa lakas? Hindi pagsuko, abay! Hindi sa bigwas, hindi sa sigaw, Kundi sa pagsubok—paulit-ulit, walang limitasyon! Dapa? Babangon! Mali? Ayusin! Kaya simula ngayon, ako’y susulong, Dahil ang malakas, hindi basta susuko’t susuong! 9th Page Kailangan tanggapin, pagkakamali man, Kahit sumablay, kahit magkamali, Ako’y babangon, muli at muli!" Kung sila ay nadapa, pero bumangon, Ako rin—tatayo, magpapatuloy ngayon! Talo o panalo, sige lang, go! Dahil ang tunay na lakas... nasa loob ko!

In their bedtime routine, a ghost faces the fear of the things they see in the dark around their room.

Whiskers the Cat stretched languidly. Today was his birthday! He awoke extra early, hoping for a surprise. But the kitchen was quiet. Mama Cat was busy humming a tuneless song, and Papa Cat was already snoring softly by the fireplace. Little sister, Pip, was engrossed in a game of peek-a-boo with her favorite stuffed mouse. Whiskers sighed. He ate his breakfast alone, a bowl of slightly burnt salmon. At school, his friends greeted him with their usual cheerful hellos, but no birthday wishes. Even his teacher, Mrs. Whiskers, seemed preoccupied with lesson plans. Whiskers felt a little pang of disappointment. It wasn't the birthday celebration he'd imagined. He trudged home, his little cat heart a bit heavy. He opened the door, expecting the same quiet house. Instead… A roar of "Surprise!" erupted! His friends and family jumped out from behind the furniture, all holding a giant, tuna-flavored cake decorated with sparkling candles and tiny gummy fish. Mama Cat, Papa Cat, and Pip were beaming, and even Mrs. Whiskers peeked in from the doorway, waving a small gift bag. Whiskers's eyes widened. "You remembered!" he whispered, his voice choked with happy tears. Mama Cat chuckled. "Of course, we remembered, sleepyhead! We just wanted to make it a really special surprise. We planned this all along!" Papa Cat winked. "We even managed to keep it a secret from your little sister—that was the hardest part!" That night, surrounded by the warmth of his family and friends, Whiskers blew out his candles, making a wish for lots more secret surprises and many more happy birthdays. It turned out to be the best surprise birthday ever!

He wake up early at 5:00 am because he has a class. He go to bathroom to take bath after that he wear his school uniform. He eat his breakfast egg and fish and then brush his teeth. At 6:40 am he walk to go to his school. He arrive at 7:00 o'clock and listen carefully to his teacher.

Once upon a time there lived a beautiful fairy in a blue dress with red shoes and pink wings. And one day the fairy went out onto the lawn to fly and saw a unicorn there. The fairy flew closer to the unicorn and asked: “Would you like to become my friend?” He replied: “Eh-go-go.” - “Hurray, that means you’ll be giving my little kids rides.” - "Hooray! I agree! Yes,” answered the unicorn. - “You are my best friend. Unicorn, what is your name?” - “Buttercup, what’s your name, fairy?” - answered the unicorn. - "Gorgeous. Unicorn, I can make you wings and you can fly.” - "Hooray! Thank you, I have dreamed of having wings for so long.”

In the heart of Seoul, a fateful encounter brings together Dr. Min Joon, a dedicated orthopedic surgeon, and Hyun Woo, a talented pianist who suffers a hand fracture. As Min Joon guides Hyun Woo through the recovery process, a deep bond forms between them, transcending the boundaries of doctor and patient. Their relationship blossoms amid late-night conversations, shared moments, and the challenges of their respective careers. Hyun Woo's dreams of becoming a renowned pianist take a significant turn when he receives an offer to study at a prestigious music school in the United States. Torn between his love for Min Joon and his musical aspirations, Hyun Woo faces a difficult decision. At the airport, Min Joon reveals the heart-wrenching news that his parents have arranged his marriage to a woman from a prominent family. Devastated, Hyun Woo leaves for the United States, believing that their love was just infatuation. Unbeknownst to him, Min Joon's true feelings remain hidden, and he is left heartbroken by the choices he had to make. Years later, Hyun Woo returns to Seoul as a successful pianist, only to discover that Min Joon has passed away in a tragic car accident on his wedding day. Heartbroken, Hyun Woo finds solace in the letters Min Joon left behind, revealing the depth of his love and regret. In these letters, Min Joon confesses that he lied to protect Hyun Woo's future and that he always loved him. In a poignant tribute, Hyun Woo performs a hauntingly beautiful melody composed by Min Joon, dedicating it to the memory of their love. Through the music, their fated connection lives on, resonating with the bittersweet echoes of their shared moments and unspoken words. "Fated Melodies" is a story of love, sacrifice, and the enduring power of music, capturing the essence of two souls bound by fate and the melodies that connect them across time and distance.

Ana sedang bermain didalam hutan dan menemukan kumbang kura kura yang berwarna emas, Ana mengikuti kumbang itu

In the sunny town of Careville, a small but special clinic named Grace was dedicated to helping everyone, regardless of their worries. However, Grace faced a big challenge: the cost of medicines and supplies was too high, making it hard to help as many people as she wished. One day, Professor Penny, a wise old owl, visited Grace and introduced her to the 340B program—a magical way for clinics to save money on medicines to help more people. Excited but unsure how to use it, Grace welcomed the help of the Savings Squad, a cheerful team of experts including Lily the Listener, Max the Math Wizard, and Sophie the Storyteller. The Savings Squad worked together to transform Grace’s operations. Lily listened carefully to Grace’s concerns, Max analyzed the clinic’s finances and identified savings opportunities, and Sophie taught Grace how to share her story with the townspeople. Through their teamwork, Grace learned how to optimize the 340B program to provide more affordable medicines and better care for her community. As a result, Grace flourished. Her shelves were stocked with medicines, her team of nurses grew, and she even added a playroom for children. The townspeople, including little Timmy, were thrilled with the changes, and Grace became the heart of Careville. With Professor Penny’s wisdom and the Savings Squad’s guidance, Grace learned that a little help and smart planning could make a big difference. The story ends with Grace as a symbol of hope and care in Careville, reminding everyone that collaboration and resourcefulness can turn challenges into magical solutions.

Dhurrah is a baby and Heba is her sister who 10 years old. Dhurrah is born to our family of mother Sana and Father Safeer. Dhurrah brings a lot of joy to our house with her baby giggles. Heba loves her very much and reads stories for her.

GOETHE A1

- **The Boredom Blues** - Lily was bored on a rainy day. - She watched raindrops on the window and wished for something exciting. - She decided to imagine being an animal for fun. - **The Swift Cheetah** - Lily imagined herself as a cheetah. - She felt strong and sleek, running swiftly across the savannah. - She chased gazelles, leaped over rocks, and felt free. - After a while, she got tired and wanted a new adventure. - **The Soaring Eagle** - Lily then imagined being an eagle. - She soared high in the sky, seeing mountains, rivers, and forests. - She enjoyed gliding, doing loops, and dives. - Eventually, she missed the ground and decided to try another animal. - **The Playful Dolphin** - Lily imagined herself as a dolphin. - She swam gracefully in the deep blue ocean. - She played with other dolphins and explored coral reefs. - After a while, she missed the sun and thought of trying another animal. - **The Playful Monkey** - Finally, Lily imagined being a monkey. - She swung from tree to tree, played with other monkeys, and ate bananas. - She enjoyed playing but soon missed her home and family. - She decided it was time to be herself again. - **Conclusion** - Lily opened her eyes and found herself back in her room. - The rain had stopped, and the sun was shining. - She realized she loved being herself the most. - From then on, she knew she could always use her imagination to go on adventures whenever she felt bored.

Page 1: Scene 1 - The Beginning of the Adventure Scene Description: A bright sunny day in a small village. We see a cheerful girl named Ishta, with curly braided, long, black hair and a big smile. She is wearing a colorful dress with pockets. Dialogue: Ishta: “Today feels like a special day!” Character Actions: Ishta skips along the path, her arms swinging with excitement. Birds chirp joyfully in the trees. Page 2: Scene 2 - The Mysterious Forest Scene Description: Ishta arrives at the edge of the Enchanted Forest. The trees are tall and vibrant, with sparkling leaves. A sign reads, "Welcome to the Enchanted Forest!" Dialogue: Ishta: “Wow! I wonder what adventures await me!” Character Actions: Ishta looks up in awe, her eyes wide and sparkling. She takes a deep breath and steps confidently into the forest. Page 3: Scene 3 - Meeting the Forest Animals Scene Description: In the forest, Ishta meets a friendly squirrel and a wise old owl sitting on a branch. The squirrel is nibbling on a nut, and the owl has big, round glasses. Dialogue: Squirrel: “Hello! I’m Sammy the Squirrel. Welcome!” Owl: “And I’m Oliver the Owl. Be careful, young adventurer!” Character Actions: Ishta kneels down to talk to Sammy, grinning widely. She tilts her head curiously at Oliver, showing eagerness to learn. Page 4: Scene 4 - The Hidden Treasure Scene Description: Sammy and Oliver lead Ishta to a sparkling waterfall with a hidden cave behind it. The water reflects rainbows, and it looks magical. Dialogue: Ishta: “Wow! Is there treasure behind the waterfall?” Character Actions: Ishta jumps up and down excitedly, clapping her hands. Sammy points towards the cave, and Oliver flaps his wings with a wise look.

Zaid and Sarah are two children who like many things, they have a cute pet cat with them all the time they like to play, they first went to a park an d sat on swings swaying up high then they tried the seesaw. Then they went to the beach and sat on a boat they like the boat. Then they did some fishing soon they sat on the beach and ate cake which they like l, the they went...while returning to home they saw a train in train station, they like the train...after reaching home they played with toy trains which they like, then they went to a pet shop and bought rabbits which they like...they also like to help their parents so they went to do shopping for their mother and bought fish for cooking, then they helped their dad wash the car, soon they went out with their dad to a police station, then they went to fetch some apples...soon after playing with the rabbits and eating apples they went to sleep