Jill is single, age 27, and reported AGI of $61,000 in tax year 2013. She is an active participant in her employer's pension plan. What is the maximum deductible Roth IRA contribution she can make in 2013? $0 $1, 500 $3, 500 $5, 500 Which of the following statements regarding a Coverdell Education Savings Account (CESA) is INCORRECT? In order to be tax-free, distributions must be used b. exclusively to pay the qualified education expenses of the beneficiary. Any person can contribute to a CESA, even if he or she is not related to the beneficiary. A person can contribute to only one CESA during each tax year. Contributions to a CESA are not tax-deductible