A Major Difference Between a Flexible Spending Account (FSA) and a Health

A major difference between a flexible spending account (FSA) and a health savings account (HSA) is that an

A) HSA can roll over unused amounts from year to year, whereas FSA cannot .
B) FSA can roll over unused amounts from year to year, whereas HSA cannot.
C) FSA contribution is made from pretax dollars, whereas HSA contribution is made from after-tax dollars.
D) HSA contribution is made from pretax dollars, whereas FSA contribution is made from after-tax dollars.