For a Taxpayer to Be Eligible to Fund a Health

For a taxpayer to be eligible to fund a Health Savings Account (HSA) ,he or she must be:

A) An employee (or spouse) who works for an employer with a high deductible health plan.
B) An employee of a company that offers no health coverage and the employee has purchased a high deductible health plan on their own.
C) A self-employed individual.
D) All of the above.