Health Savings Accounts (HSAs), Implemented by the 2003 Medicare Law

Health savings accounts (HSAs) , implemented by the 2003 Medicare law,

A) are only available to those enrolled in Medicare.
B) allow workers to accumulate untaxed dollars for payment of qualified medical expenses.
C) are criticized because they require workers to "use it or lose it" each year; workers are not allowed to accumulate balances over time.
D) can only be used to pay for prescription drugs.