In 2025, I will only have RSUs that will vest & div/int as income. Are RSUs considered ordinary income the year they vest? Can I make Roth & HSA contributions in 2025?

I retired in 2024 and am trying to do tax planning for 2025 - first year without wages in 30 years! I need to understand my income types for ACA and would like to take advantage of a Roth IRA contribution and HSA contribution if possible. I project my total income to be under $100K.