Which One of the Following Is Probably the Main Reason

Multiple Choice

Which one of the following is probably the main reason that health reimbursement accounts (HRAs) are particularly appealing to employees with relatively low salaries or hourly wages?

A) the contribution of employees is on a pretax basis
B) employees do not contribute to them
C) employees forfeit unused balances present at the end of a year
D) permits employees to carry unused balances from year to year