McKenna$$s employer sponsors a group health insurance plan and a health care flexible spending account $($FSA$).$ This year $(2024),$ McKenna contributed $$1,000$ to the FSA. Her out$-$of$-$pocket copayments and deductibles for medical and dental care were $$950,$ and she spent $$50$ to purchase aspirin and over the counter cold remedies in preparation for the cold and flu season. Which of the following statements concerning McKenna$$s FSA is correct?

Question $14$ options:

a$)$

In order to receive a reimbursement from the FSA, the code requires McKenna to incur the expenses and request a distribution by the end of this year.

b$)$

The unused balance of McKenna's FSA may be carried forward and used for up to three additional tax years.

c$)$

Based on her expenses to date, McKenna's FSA would reimburse her $$950$ if she timely filed for reimbursement.

d$)$

Based on her expenses to date, McKenna's FSA would reimburse her $$1,000$ if she timely filed for reimbursement.