which of the following statements is true about health savings accounts (hsas)? a.individuals taking distributions from hsas which are not for medical expenses are subject to a 50 percent penalty. b.there is no restriction on the kind of health insurance taxpayers must carry in order to qualify for an hsa. c.contributions to hsas are not deductible for adjusted gross income (agi), but are treated as an itemized deduction. d.taxpayers may take tax and penalty free distributions from hsas to purchase automobiles after age 65. e.distributions from hsas are tax and penalty free when used for qualified medical expenses.