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Shirley files a joint income tax return and wants to contribute to a Coverdell Education Savings Account (ESA) for her son. What is the maximum

Shirley files a joint income tax return and wants to contribute to a Coverdell Education Savings Account (ESA) for her son. What is the maximum contribution she can make to an ESA for her son if her modified adjusted gross income is $205,000 and the applicable amount is $190,000?

$0

$1,000

$2,000

$5,000

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