Jamir, age $30$ and single, has a high$-$deductible insurance plan and an HSA. Which of the following statements is true?

a$.$ Distributions from an HSA to pay medical expenses are tax free.

b$.$ Interest earned in the account must be included in income on the federal tax return each year.

c$.$ Jamir can make the contribution for $2023$ on April $30,2024.$

d$.$ The contribution for $2023$ is limited to $$3,600.$