"the dollar amount for qualified medical expenses to offset the HSA contribution"

"since she paid more than the contribution."

We're trying to get you to correctly understand how these are not stated properly.

I can contribute up to the limit for a year and have No Expenses, and that's what the provision is for contributions.

Meanwhile, I might incur medical expense, and even if I no longer qualify for making contributions to my HSA, I can still spend that money. If I spend it on medical costs, the use of the funds (which can be thought of as a reimbursement to me of my cost) is not taxable.

So, the phrase is:

"I need to show their HSA distribution did not exceed the Costs."

Contribution has nothing to do with that prior sentence.