Which statement is true regarding a Health Savings Account?

Group of answer choices

Because of phase$-$outs, HSAs are of no use to high$-$income taxpayers

Every taxpayer should establish an HSA as a way of increasing above$-$the$-$line deductions

If a taxpayer has a HSA, he is required to pay for medical expenses out of the HSA

Annual contributions to HSAs are tax$-$deductible, even if the taxpayer has no medical expenses at all that year