Angie Starts a New Job on July 1 and Becomes

Angie starts a new job on July 1 and becomes covered under the employer's health insurance plan which has an annual deductible of $2,400. Angie contributes the maximum amount into a Health Savings Account. Which of the following statements regarding Angie's Health Savings Account is correct?

A) Angie can contribute and deduct $1,200 for AGI.
B) Angie's contribution will be deductible if she itemizes, and the contribution along with her out- of- pocket medical expenses exceed 7.5% of AGI.
C) Interest income earned on the HCA is taxable.
D) If Angie withdraws $500 to pay for X- rays, the $500 is taxable.