Which of the following are tax benefits of the 529 Plan in Illinois, Bright Start? Select each correct answer.

	A.	Taxpayers are eligible for a federal tax deduction of up to $10,000 per individual per year.
	B.	Contributions and any earnings grow in a Bright Start account with no federal or state income taxes deducted each
	C.	Withdrawals for qualified higher education expenses are free from federal and state income tax.
	D.	Illinois taxpayers are eligible for a state income tax deduction of up to $10,000 per individual per year.