Which statement correctly identifies the use of health savings account contributions? A) A health savings account withdrawal can be made tax-free to pay for a Medicare supplement. B) A health savings account contribution is made on an after-tax basis, but the earnings grow tax-free if withdrawn for a qualified medical expense. C) Withdrawing money from an HSA before age 59½ results in a 10% early withdrawal penalty. D) A health savings account contribution can be made in conjunction with high deductible health plans.