79. Donna’s and Albert’s children attend a parochial grade school. The school charges $1,500 annual tuition and $200 for uniforms for Donna’s children, but only $500 tuition and $100 for uniforms for Albert’s children because he is a member of the congregation. Albert contributed $800 to the church this year.

Can Donna and Albert withdraw amounts out of their children’s Coverdell Educational Savings Accounts to pay for this private primary education? What is the amount of Albert’s charitable contribution for the year?