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.

A bunny loves to play with all his bunny friends. He would play all kinds of games with his friends. But he sometimes feels that he needs to win all the time when playing. He would get angry when he does not win and not behave nicely with his friends. He needs to learn how to have fun at playing, while winning or losing is not important.

Carson Went Back to the Mesozoic Era One day, Carson was bored. Then he went out of the house and saw some metals on the floor. He picked them up and thought he could make a space-time machine. After a while, Carson finished building the time machine. He was satisfied. He went into it and saw some dinosaurs. He realized he had forgotten to bring his mobile phone. He was worried that he couldn’t go back home. Finally, some dinosaurs kept some food for Carson and brought him to a secret golden forest because there was a gigantic space-time machine. Carson felt delighted.

Write a ‘twas night before Christmas story with the setting being Onondaga, MI and the family in the story is the Buttlemans. James, Theresa, Annabelle, Abbigail, Allyson, and Jimmy.

A white rabbit, Lili, standing in front of her burrow under a tree, surrounded by a vast green meadow and small flowers.

1. Girl walks into church with her family 2. Girl sees beautiful pictures of the angels and saints in the church. Then she sits down and days a prayer before mass. 3. The girl sits very quietly during Mass. She listens to the priests. 4. The girl loves the songs and sings with all her heart with those around her. 5. The priest then elevates the host and we all kneel as a family. its so beautiful to see Jesus be with us. 6. We walk up to receive Jesus together. 7. After church is done we all have a smile on our face and stand on our feet to go out into the world.

In a faraway forest, full of towering trees and sunlight, lives Baby Panda, a small yet mighty hero. Though young, Baby Panda has a heart full of courage and kindness, and all the animals in the forest know him as their protector. Every day, Baby Panda strolls through the forest with his sharp eyes and keen ears ready to spot any sign of danger. He’s not just an ordinary panda—he’s the forest’s superhero! When Squeaky the Squirrel finds herself stuck on a broken branch, Baby Panda climbs up with ease and rescues her. His brave heart is always ready to help, whether it's Wobbly the Deer tangled in vines or Tilly the Turtle trapped under rocks. Baby Panda is always there, saving the day with a smile. But one evening, Baby Panda faces a danger of his own. As the sun sets, he slips near the riverbank and falls into the rushing water! For the first time, Baby Panda is scared, but before he knows it, help arrives. One by one, the animals Baby Panda saved come rushing to his side. Squeaky, Wobbly, Tilly, and Flappy the Bird work together, using their strengths to rescue their superhero friend. In the end, Baby Panda learns an important lesson: even heroes need help sometimes. With his friends by his side, Baby Panda continues his heroic adventures, knowing that true bravery comes from kindness and the support of those we care about. A heartwarming story of friendship, teamwork, and the power of helping others, *Baby Panda, The Forest Hero* is perfect for children who love animals and adventures!

**Eli and the Pirates** is an exciting story about a young boy’s courage and faith. Eli is a 7-year-old who lives by the ocean with his three older brothers—Joshua, Gabriel, and Emminent. His brothers often leave him behind on their adventures, thinking he’s too young to join. Eli watches them from his treehouse, feeling left out but dreaming of being part of their fun. When their grandfather plans a fishing trip, Eli asks to come along but is told it's too dangerous. Determined, Eli secretly decides to sneak onto the boat when they return to refuel and get lunch. The next day, after delivering the food, Eli hides on the boat and waits for the adventure to begin. While out at sea, a pirate ship suddenly approaches. Grandpa warns of a legend about pirates who search for a lost treasure ship every September. He tells the boys to hide. As the pirates board, led by the fearsome Goliath, danger seems inevitable. Goliath taunts Grandpa and threatens to attack him. Eli, despite being small, steps out bravely and confronts Goliath. He declares that while he may be little, he believes in God’s power. Just then, a sudden storm hits, shaking the boat and terrifying the pirates. When the storm stops, the pirates and their ship have disappeared. Eli’s brothers and grandfather realize that Eli’s faith and courage saved them all. They apologize for leaving him out and promise to include him from now on. In the end, Eli is celebrated as a hero, proving that bravery comes from the heart, not size.

Page 1: Deep in the sparkling blue ocean, Starfish Sam lived on a cozy coral reef. Every morning, Sam loved to wake up with a big stretch. "Today, I’m going to teach my ocean friends some yoga!" Sam decided with a happy flip. Page 2: Sam called out to his friends—Daisy the Dolphin, Ollie the Octopus, and Tilly the Turtle. "Let’s start our day with some Ocean Yoga!" Sam said. "Yoga helps us feel strong, calm, and ready for fun!" Page 3: First, Sam showed them the Seahorse Stretch. "Stand tall like a seahorse, with your back straight and your head up high. Take a deep breath in... and then out!" Sam demonstrated, and his friends followed, feeling the gentle stretch. Page 4: Next, they all tried the Wave Flow. "Pretend you’re a wave," Sam said. "As you breathe in, raise your arms up like a wave rising high. As you breathe out, let your arms flow back down." Daisy, Ollie, and Tilly swayed like ocean waves, feeling peaceful and light. Page 5: Finally, Sam introduced his favorite, Starfish Breathing. "Let’s make a star shape with our bodies," Sam instructed. They spread their arms and legs wide. "Now, let’s trace our star," Sam said, "Breathe in as you trace up one arm, and breathe out as you go down the next." Page 6: As they traced their star shapes, breathing in and out, everyone felt calm and relaxed. "Yoga helps us feel like we’re floating on a gentle wave," Sam said with a smile. "It’s the best way to start our day!" Page 7: When they finished, they all lay down on the soft, sandy sea floor in the Resting Reef Pose. "This is how we end our yoga," Sam whispered. "Just close your eyes and listen to the ocean’s lullaby." Page 8: As the waves whispered around them, Sam and his friends felt happy and peaceful. "Yoga with friends is so much fun," they all agreed. "Let’s do it again tomorrow!" And with that, they drifted off into a restful, dreamy sea, ready for a day filled with ocean adventures.

Era uma vez dois amigos, João e Pedro, ambos com 8 anos, que foram desafiados por um projeto da escola a vender 10 brinquedos usados em uma semana. Os brinquedos eram muito especiais, mas cada um tinha suas qualidades e algumas coisas que não eram tão boas. João sempre explicava para as crianças o que os brinquedos faziam de legal, mas também falava sobre as coisas que não eram tão legais, como quando o brinquedo fazia barulho demais ou não funcionava muito bem em alguns momentos. Ele queria que todos soubessem a verdade para que pudessem decidir o que era melhor para eles. No final da semana, João conseguiu vender 6 brinquedos. Pedro, por outro lado, só falava das partes legais dos brinquedos e escondia as partes que não eram tão boas. Ele dizia o que as crianças queriam ouvir, mesmo que não fosse completamente verdade. No final da semana, Pedro conseguiu vender 13 brinquedos. Muitas crianças compraram os brinquedos de Pedro porque ele contou coisas que pareciam muito boas, mas que não eram verdadeiras. Isso fez com que algumas crianças ficassem tristes quando descobriram que os brinquedos não eram tão legais quanto Pedro havia dito. A história nos ensina que, mesmo que seja tentador dizer só o que as pessoas querem ouvir, a verdade é muito importante. Quando dizemos a verdade, estamos sendo honestos, e isso nos ajuda a ficar mais perto de Deus.

One rainy afternoon, Erica and Sam stumbled upon The Magical Bookstore while exploring the new town. Intrigued by the twinkling lights and inviting atmosphere, they stepped inside, and were greeted by shelves upon shelves of books, each whispering tales of wonder.

a story about little girl who lives in forest wiyh her friend the hare

1. Jehosafat is a King in a throne room, but three men bring bad news. 2. Jehosafat goes to the temple to pray to God. 3. Jehosafat prays to God. 4. A prophet gives Jehosafat good news. 5. Jehosafat speaks to soldiers. 6. A row of singers stands before a bunch of soldiers. 7. Many soldiers fight to the death. 8. Jehosafat collextes many treasures. 9. Jehosafat praises God and sings songs.

Title: Leo's Enchanted Discovery In a charming town between rolling hills and meadows, curious Leo, with eyes sparkling with wonder, loved exploring. One sunny day, he ventured into the mysterious forest, discovering a magical golden key. Turning it, he unlocked a gateway to a world of talking animals, enchanted castles, and floating islands. Leo befriended a wise owl, learned wind language, climbed trees with a playful squirrel, and heard tales from a kind-hearted dragon. His days were filled with adventure, and nights with stories from glow-in-the-dark fireflies. Grateful for the magical key, Leo's heart overflowed with joy. Eventually, he bid farewell to his newfound friends, using the key to return home. Stepping back into the familiar forest, he smiled, realizing magic exists in the heart of a curious boy. Leo continued adventures, cherishing memories of his magical journey. And so, in the real world, he forever cherished the friends made in his enchanting tale. The end.

1.Include an animated or illustrated character of Mr. Rectangle, perhaps with a smiling face and geometric features. 2.Background visuals of Rectanglia, showcasing buildings, trees, and objects—all in rectangular shapes. 3. Mr. Rectangle might encounter challenges that involve calculating areas to solve problems in Rectanglia.

1. a boy named khalid saw his cousin Josue in the park. 2. they ran towards each other, they were happy to see each other. 3. they hugged each other and a dog run between them. 4. they fall on the grass of the park. 5. khalid and Josue start wearing their armor and equip their guns. 6. they start shooting towards the dog. 7. the angry dog tries to bite Josue, but khalid saves him. 8. they started playing football in the park and they were happy.

Título: "A Imaginação Infinita de Sofia" Sofia, uma garotinha de 10 anos, possui uma imaginação tão vasta quanto o universo. Ela é uma criança extremamente criativa, capaz de transformar qualquer situação em uma aventura emocionante. Seu quarto é um verdadeiro laboratório de ideias, repleto de desenhos, pinturas e projetos mirabolantes. Desde pequena, Sofia sempre teve uma mente curiosa e uma sede insaciável por conhecimento. Ela adora ler livros de fantasia e ciência, o que alimenta ainda mais sua imaginação fértil. Seus amigos e familiares ficam impressionados com sua capacidade de criar histórias incríveis e personagens cativantes. Em seu mundo imaginário, Sofia pode se transformar em uma exploradora corajosa, navegando pelos sete mares em busca de tesouros perdidos. Em outro momento, ela se torna uma cientista brilhante, conduzindo experimentos malucos em seu laboratório improvisado.

Kevin a kid with wild hair and his friends go to a soccer game. When the game starts a player kicks the ball at Kevin. Kevin kicks it back and scores a goal his friends congratulate him. Then in the next play one of Kevin’s friends passes the ball to Kevin and Kevin shoots the ball and misses. His friends tell him that he is bad and to get off the team. Kevin go to a tree and falls asleep. He wakes up in a strange place then a clone of him walks to him and welcomes him to the dream world. He shows him that he is going to be a great soccer player but only if he tried. Then he shows him how to get out of the dream world. And Kevin goes and rejoins the team and his friends apologize.

There is amy with asthma and there’s kai who bully’s her. One day the kai pushes her to the ground while Amy is eating her food. The schools witch who's named Dali. Dali pushes Kai of her and then Kai falls to the floor and goes unconscious. As Amy faint since her inhaler has been expired. Dali switches their souls into each others.now Kai is in Amy’s body and Amy is in Kai’s body. Now Kai is in Amy’s body still but they are in the hospital and Amy who is still in Kai’s body begs Dali to switch them back. Dali agrees and switched them back. Kai asked her why she did that when she has been mean to her her whole life. Amy tells Kai to never bully again because you needed know what someone else is going through. Then Amy’s passes away then. Then she is in her grave in a graveyard and flowers and places all over her gravestone. Then Kai is studying to be a doctor. Now kai is now a doctor and she finds a little girl name jj has asthma and Kai helps her and Jj lives and it ends

Adam was a young boy who was afraid of doctors because he does not like shots. Every time he goes to the doctor, he is worried about getting a shot. He later learned that shots are good for him because they help his body fight germs. He decided to be brave the next time he gets a shot. And this time he did not cry. He tells the doctor that he is not afraid anymore. And the doctor praises his courage and tells him if he grows up he should become a doctor so he can help people. And he worked on his quest to become a doctor and he does.