Angie starts a new job on July $1$ and becomes covered under the

employer's health insurance plan which has an annual deductible of $$2,400.$

Angie contributes the maximum amount into a Health Savings Account.

Which of the following statements regarding Angie's Health Savings

Account is correct?

A$)$ Angie can contribute and deduct $$1,200$ for AGI.

B$)$ Angie's contribution will be deductible if she itemizes, and the

contribution along with her out$-$of$-$pocket medical expenses exceed $7\mathrm{.}5\%$ of

AGI.

C$)$ If Angie withdraws $$500$ to pay for X$-$rays, the $$500$ is taxable.

D$)$ Interest income earned on the HCA is taxable