Stephen is a $57-$year$-$old single taxpayer who does cut i hea edictions. Stephen i ephen is ander an employer$-$sponsored high$-$deductible health plan and is eligible is insutribute to either a health care flexible spending account $($PSA$)$ or a health sav. ings plan $($HS$)$ through his employer. Stephen's current year adjusted gross income ings plan HS$.$ tre expects to owe $$2,200$ for unseimburshe medical expenses in the current year. Which of the following actions is Stephen's best option for Federal income tax purposes?

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

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

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

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