Stephen is a $57-$year$-$old single taxpayer who does not itemize deductions. Stephen is insured under an employer$-$sponsored high$-$deductible health plan and is eligible to contribute to either a health care flexible spending account $($FSA$)$ or a health savings plan $($HSA$)$ through his employer. Stephen$$s current year adjusted gross income $($AGI$)$ is $$60,000.$ He expects to owe $$2,200$ for unreimbursed medical expenses in the current year. Which of the following actions is Stephen$$s best option for Federal income tax purposes?

Stephen should contribute the maximum amount from his salary to a health care FSA and have the medical expenses paid from the FSA.

Stephen should contribute the maximum amount from his salary to an HSA and have the medical expenses paid from the HSA.

Stephen should contribute only the amount of his medical expenses to an HSA and have the medical expenses paid from the HSA.

Stephen should pay the medical expenses out of pocket and then deduct the expenses on his Federal income tax return.