which of the following statement about FSAs is INCORRECT?

$1-$a taxpayer can direct a totla of $$5,000$ from both emploiyer and employee funds into a child or dependent care FSA.

$2-$ contribution are pre$=$tax.

$3-$expenses oaid for with FSA dollars cannot used to calculate a related credit.

$4-$ without employer intervcention, funds remaining in the account at the end of the year roll forward to the next year.