9. With respect to the tax rules for Registered Education Savings Plans iRESPs}, which of the following statements is not correct? A. The total contributions to one individual's plan cannot exceed $SD,DDD. B. Earnings paid out of the plan are subject to tax in the hands of the recipient. C. The annual contributions made by any one individual cannot exceed $4,l]l]. D. Distributions can be made to a beneficiary of a plan when they commence full-time studies at an institution that would qualify the individual For the education tax credit