which of the following is correct:

With respect to Tax Free Savings Accounts, which of the following statements is correct?

A. . Contributions to the plan can be deducted by the taxpayer.
B. The income attribution rules do not apply to earnings on assets held in the plan.
C. When funds are withdrawn from the plan, the related contribution room is permanently lost.
D. No more than $5,000 can be contributed to a plan each year.