Evan participates in an HSA carrying family coverage for himself, his spouse, and two children. In 2021, Evan has $200 per month deducted from his paycheck and contributed to the HSA. In addition, Evan makes a one-time contribution of $2,000 on April 15, 2022 when he files his tax return. Evan also receives a 2021 Form 1099-SA that reports distributions to Evan of $3,200 which Evan used for medical expenses.

Compute the effect of the HSA transactions on Evan's adjusted gross income.