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All of the following accounts will allow Sean, who's AGI is $45,000, to take a tax-free distributions of accumulated earnings to pay for his son's

All of the following accounts will allow Sean, who's AGI is $45,000, to take a tax-free distributions of accumulated earnings to pay for his son's college tuition, EXCEPT:

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A. 529 plans

B. ESA plans

C. IRA accounts

D. Series EE bonds

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