Which of the Following Statements Is FALSE About Health Savings

Which of the following statements is FALSE about Health Savings Accounts?

A) HSAs require participants to "use it or lose it" in that unused funds cannot be rolled over to the next year.
B) Individual employees can set aside pre-tax dollars for medical care thus reducing the cost of healthcare by their tax rate.
C) Both employers and employees can make contributions to HSAs.
D) HSAs have high annual deductibles which must be paid by the employee participants..