Jeffery and Rosemary are married with three children ages $12,9$ and $7.$ They filed a joint return and had a modified adjusted gross income of $$174,000$ in $2023.$ Which of the following is permissible under California law?

A$.$ They can contribute $$2,500$ per child to a Coverdell Education Savings Account $($CESA$)$B$.$ Earnings on CESA contributions are excluded from gross income and distributed tax free provided they are used for children$$s qualified education expensesC. The money they save in a child$$s CESA can be used only for college tuitionD. Jeffery and Rosemary have modified adjusted gross income that allows them to only make a partial CESA contribution