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 2019. Which of the following is permissible under California law? O 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 expenses OC. The money they save in a child's CESA can be used only for college tuition OD. Jeffery and Rosemary have modified adjusted gross income that allows them to only make a partial CESA contribution