3. Which of the following is not one of the tax benefits of the 529 Plan in Illinois, Bright Start, A. Illinois taxpayers are eligible for a state income tax deduction of up to $10,000 per individual per year. B. Taxpayers are eligible for a federal tax deduction of up to $10,000 per individual per year. C. Withdrawals for qualified higher education expenses are free from federal and state income tax. D. Contributions and any earnings grow in a Bright Start account with no federal or state income taxes deducted each