Ruth Garcia is a children's photographer for Midlands Photography Studios. She would like advice about using an FSA for miscellaneous prescriptions and other medical expenses. What reason(s) would you give her for having an FSA account?

a. The monthly amount is deducted on a pre-tax basis.
b. The employee’s income that is subject to income tax(es) is reduced.
c. The income subject to Social Security and Medicare taxes is reduced.
d. The FSA will continue from year to year if she does not use it.