9. Which of the following statements are correct about Health Savings Account (HSA)? Choose all that are correct.

a. Both you and your employer can contribute to your HSA.

b. For 2022, if you have self-only coverage, your maximum contribution to HSA is $3,600.

c. Contribution to HSA is pre-tax.

d. For 2022, if you have family coverage, your maximum contribution to HSA is $7,200.

e. When you take money from HSA (distribution) to pay for qualified medical expenses, the distribution is tax-free (exclude from taxable income).