Gerald is $68$ years old and made a $$15,000$ withdrawal from an HSA to make home renovations. Which of the following statements is true?

a$.$ Gerald will not have to pay income tax nor a penalty on the distribution.

b$.$ Gerald will have to pay income tax on the $$15,000$ as well as a $20-$

percent penalty on the distribution.

c$.$ Gerald will not have to pay income tax on the $$15,000$ but will

have to pay a $20-$percent penalty on the distribution.

d$.$ Gerald will have to pay income tax on the $$15,000$ but will not

have to pay a penalty on the distribution.