Which statement is true about HSA withdrawals?

		a. Funds cannot be withdrawn from HSAs to be used for non-medical purposes.
		b. Funds withdrawn from HSAs are subject to a 10% penalty if not used for qualified medical expenses (under age 65).
		c. Withdrawals made after age 65 for non-medical use are penalty-free, but they will be taxed at ordinary rates.
		d. Funds from an IRA can be transferred tax-free to fund an HSA one time per year.

What is the penalty for making an excess contribution to an IRA?

		a. 10%
		b. 6%
		c. 25%
		d. 20%