Which of the following is a true statement about health savings accounts (HSAs)? a.Taxpayers who contribute to an HSA must carry health insurance, but it does not matter what kind. b.Contributions to HSAs are deductible for AGI and limited to certain dollar amounts. c.Taxpayers covered by Medicare may contribute to deductible HSAs. d.Distributions from HSAs which are not used to pay qualifying medical expenses are generally subjected to a 50 percent penalty as well as income taxes. e.Distributions from HSAs are taxable even when used to pay qualifying medical expenses.