Active Listening
Explanation:
I think that this is the answer you're looking for because active listening is an important skill where you really need to concentrate and focus what the other person is trying to say.
Leo is eligible for HSA purposes or also known as Health Savings Account even if he didn't contribute because the HSA could be used without having to use or covered by the health insurance. And the funds that are being withdrawn are likely to be taxed from the individual's income rate.
