Jane is a single taxpayer with a modified adjusted gross income (MAGI) of $50,000. When her daughter, Soraya, was born in 2020 two separate Coverdell Education Savings Accounts (CESA) were set up for her, one by Jane and one by her daughters grandfather. In 2021, Jane contributed $1,000 and the grandfather contributed $600 to Sorayas CESAs. Also, in 2021, Jane establishes one CESA account for her son, Edgar. During 2021, she can contribute what amount to her son Edgars CESA?

A. $0

B. $400

C. $1,000

D. $2,000