Please answer with correct answer thank you.

Which of the following is not one of the tax benefits of the 529 Plan in Illinois, Bright Start. A. Illinois taxpayers are eligible for a state income tax deduction of up to $10,000 per individual per year. B. Taxpayers are eligible for a federal tax deduction of up to $10,000 per individual per year. O C. Withdrawals for qualified higher education expenses are free from federal and state income tax. O D. Contributions and any earnings grow in a Bright Start account with no federal or state income taxes deducted each year