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Gary and Patricia are divorced and have three children, ages 9, 6, and 2. Patricia has custody of the children and is entitled to the

Gary and Patricia are divorced and have three children, ages 9, 6, and 2. Patricia has custody of the children and is entitled to the dependency exemption for each child. Their adjusted gross incomes are $48,000 and $61,000, respectively. During the current year, Gary contributes $1,500 to each child's Coverdell Education Savings Account.

Patricia can contribute a maximum amount of $________ to each child's education savings account.

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