Which statement is correct regarding a qualified tuition program, also referred to as a 529 plan?

a. There are income and age restrictions on the individual contributors.

b. Only one indirect rollover for the same designated beneficiary is allowed during the 12-month period ending on the date of distribution.

c. A taxpayer cannot contribute to a QTP and ESA in the same year for the same designated beneficiary.

d, Starting for taxable years after Dec 31, 2018 distributions from a QTP will be considered tax-free if used for qualified student loan repayments up to $10K.

e. Both b and d