Question $19(1\mathrm{.}34$ points$)$ All the following statements concerning HSAS are correct, EXCEPT HSA distributions used by the participant$-$taxpayer for the family's medical expenses excluded from the ta payer's gross income. HSA contributions are less than the prescribed limits $,$ the account earnings a included in the account holder's gross income for federal income tax purposes $.$ Contributions will be deductible even if individuals do not itemize. Any HSA distributions not used for medical expenses are subject to federal income taxes $.$