Which of the Following Statements Is False About Health Savings

Which of the following statements is false about health savings accounts (HSAs) ?

A) HSAs must be paired with qualifying high-deductible health insurance.
B) Taxpayers qualifying for Medicare do not qualify to make HSA contributions.
C) Distributions from HSAs which are not used for medical expenses are generally subject to a 20 percent penalty and income taxes.
D) Distributions from HSAs which are used for qualifying medical expenses are not subject to tax or penalty.
E) Deductible contributions to HSAs are unlimited.