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.

Lily’s mum is pregnant, Lily and her mum and dad wait for the babies arrival with excitement. They go to a baby scan and go shopping for baby clothes for the new baby. One day mum goes in to hospital upset with dad. Lily doesn’t understand what is happening and is comforted by her grandmother. Mum and dad return from hospital and tell Lily that unfortunately the baby did not survive. They grieve the loss of the child and plant a tree to remember the baby girl by. At the end Lily holds hands with her mum and dad and looks up to a big shining star in the sky above their cottage

A Tale of growth with pirates in the background.

الروبوت روبو يوضح لسيلا وتيم تعريف الذكاء الاصطناعي وبعض من مجالاته مثل استخدامنا له مثل المساعدين الصوتيين في الاجهزة المحمولة واستخدامه في مجال التعليم والرعاية الصحية واللعب

1. Sydney and John are playing at the playground when John sings “Twinkle Twinkle Little Star.” Sydney is amazed by his beautiful voice and asks how he does it. John suggests that she could practice too. 2. Sydney returns home and starts singing constantly, hoping to improve her voice, but she becomes exhausted and lies down in bed. 3. Sydney’s mom notices she’s tired and asks why. Sydney explains that she’s been trying to sing like John because she admires his voice. 4. Her mom encourages her and says that she doesn’t need to be like John to be amazing. Sydney realizes that her own talent, dancing, is special and she doesn’t need to imitate anyone

Waking up at grandmas house to the smell of cookies grandma asks granddaughter if she wants to help granddaughter excited and asks grandma questions about the recipe grandma and granddaughter follow recipe to create cookies

“In a little apartment in Toronto, there lived a girl named Elira. Every night, when the moon shone bright over the city, she would cuddle in her blanket and share her" Sometimes, Elira felt big feelings—like sadness that seemed to float around her like a cloud, even when she didn’t know why.” “One night, a cheerful sparrow named Sammy flew to her window. ‘Elira,’ he chirped, ‘your heart is like a garden. You can choose which thoughts to plant!’” “Elira thought about this. ‘What if I plant thoughts of gratitude and joy?’ she wondered. ‘What would happen then?’” So, she began to think of all the things she was grateful for: her loving family, her friends, her cozy home, and the adventures they had in the city.” “With each thought, her heart glowed brighter and brighter. Soon, her sadness started to lift like a gentle breeze.” “‘I feel happy!’ Elira exclaimed. ‘I can choose how I feel!’” “Sammy chirped happily. ‘That’s right! Your thoughts are the seeds, and your heart is the garden. Plant joy, and watch it grow!’” “From that night on, whenever Elira felt sad, she remembered to think of her blessings and let her heart bloom with joy.” “And every night, under the watchful moon, Elira learned to dance with her feelings, knowing she could always choose the ones that made her heart shine.”

1. John Jr and Yuēhàn loved to learn about US history. They decided to look into the War of 1812. John Jr's mom actually let them watch a TV special about it. 2. John Jr and Yuēhàn learned that The War of 1812 was fought by the United States and against the United Kingdom and its allies in North America. It began when the United States declared war on Britain on 18 June 1812. Although peace terms were agreed upon in the December 1814 Treaty of Ghent, the war did not officially end until the peace treaty was ratified by the United States Congress on 17 February 1815. 2. John Jr highlighted some important points about the War of 1812 to Yuēhàn. These points included: The war was fought over trade practices, territorial expansion, and British support for Tecumseh's confederacy, The British Royal Navy took American sailors from their ships and forced them to join the British Navy, The war ended in a stalemate, with no side losing territory, except for the Native Americans, The war is sometimes called the Second War of Independence, The war was a result of the wider conflict between Great Britain and France over who would dominate the world 3. John Jr and Yuehan was glad to hear that On February 16, 1815, the day President James Madison sent the Treaty of Ghent to the Senate, the War of 1812 came to an end.

Ezra is two and he loves the alphabet he carry’s around his favourite letters in his hand E and R everywhere he goes even to nursery one day Ezra went to the park and a seagull swoops down to Ezra and steals his letter R thinking it was a chip Ezra was so upset the letter R was his favourite along with E a passer by noticed Ezra was crying and asked what was wrong Ezra shouted R seagull has got my R the kind passer by remembered he saw a seagull by the pond off he went to check and there it was a seagull and lying right next to it was the letter R the seagull had realised it wasn’t a chip after all now Ezra makes sure he looks after all of his alphabet letters and keeps them safe at home

In the whispers of the wind, I murmur, "I miss you, Vanessa," Yet, I embrace the truth of our paths diverging, a bittersweet dance. The way you peered into my soul, a gaze now lost in the cosmic expanse, The tender drag of your bottom lip, a memory I hold with gentle nostalgia. Our planets, once in celestial harmony, now drift in separate skies, A melancholic rift in the fabric of our intertwined destinies. Yet, I feel the echo of your heart's whisper resonating with mine, A cosmic connection that transcends the earthly confines of space and time. Vanessa, in the symphony of our souls, let my words caress your heart, For in the realm of poetry, we dance to the rhythm of emotions, not reason's art. May the universe bear witness to the beauty of our shared essence, A timeless bond that lingers in the ethereal realms of spiritual presence.

Little Bear woke up. He felt happy because could play outside. Little Bear played with his red ball. He kicked the ball, and it rolled far away. Little Bear felt sad. Little Bear asked Mommy Bear for help. Mommy Bear found the ball under a bush. He laughed and hugged his ball tightly. Then, Little Bear saw a big, loud truck on the road. The noise was very loud. Little Bear felt scared and ran to Mommy Bear. Mommy Bear gave Little Bear a big hug. "It's okay, Little Bear. You are safe," she said. Little Bear felt safe and happy. Later, Little Bear asked Mommy Bear for some ice cream. But Mommy Bear said, "First lunch, then ice cream." Little Bear felt angry. He stomped his feet and crossed his arms. Mommy Bear said, "It's okay to feel angry. Let's take a deep breath together." They took a deep breath in and blew it out slowly. Little Bear started to feel calmer. They had lunch together, and then Mommy Bear gave Little Bear some ice cream. Little Bear felt happy again.

Ellie the elephant learns that the differences between her and her friends makes each of them unique. She discovers the importance of being different from one another and that individualism creates a world full of vibrant life her friends are,a zebra and tiger takes place in a jungle/forest

musical playground

A girl visits her grandparents and help them in the Farm feeding the animals

"The Story of How the Owl Got Lost in the Forest" is about a wise owl who helps a little hedgehog find his way home. As they search, the owl realizes she is also lost. Together, they follow a stream to a clearing where their friends are waiting. They learn that even the wisest can get lost, but with friends, they can always find their way back. This heartwarming tale emphasizes the importance of friendship and helping each other.

Sienna and her mom go to the beach. Her moms name is Joanna. They want to have a picnic with fruit such a apple watermelon, there was also chicken to eat. Sienna built a big sandcastle, Swimming looked at different shells and fish in the rock pools

A bee is allergic to pollen and her friends are mad at her.

Sara es una niña muy feliz de 3 años. Vive feliz con su papá, su mamá y su perrito. En unos meses será la hermana mayor, su hermanita está en la barriga de mamá.

Joseph, the father of Jesus, teaches a young apprentice boy about the power of small and simple things.

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