Which of the following statements about health care FSAs is $/$ are correct for $2024?1.$ The FSA limit is $ $3,200$ per year $.2.$ If claims are not filed by the $15$th day of third month after the end of the preceding plan year $($ the grace period $)$ the benefits are lost $($ use it or lose it $).3.$ As an alternative to the grace period $,$ an unused amount of $ $640$ may be carried forward $($ the carry over $)$ into the new plan year and not affect the current plan year limit $.$ a $.1$ and $2$ b $1$ and $3.$ c $.2$ and $3$ d $.1,2$ and $3.$