Aaron is developing a health savings option for his company's employees. The plan Aaron has chosen would allow the company $($and not the employee$)$ to contribute unlimited funds to an account, such that the account reimburses the employee on a tax$-$free basis for qualified medical costs. Which option has Aaron chosen?

Question $90$ options:

A$.$ defined contribution account

B$.$ a health flexible spending arrangement

C$.$ a health reimbursement arrangement

D$.$ a health savings account