Which of the following is a false statement about Health Savings Accounts (HSAs)? 

a. Taxpayers who contribute to an HSA must carry qualifying high-deductible health insurance. 

b. HSAs are available to any taxpayer using a health plan purchased through the state or federal exchange under the Affordable Care Act. 

c. Distributions from HSAs are not taxable when used to pay qualifying medical expenses. 

d. Taxpayers must contribute to the HSA by April 15 of the year following the tax year for which they want the deduction. 

e. Distributions from HSAs which are not used to pay qualifying medical expenses are generally subjected to a 20 percent penalty as well as income taxes.