Your client is considering gifting some money each year to his three grandchildren to help with qualified education expenses. Comparing a 529 savings account to a Coverdell Education Savings account, which is not considered a limit for the Coverdell Education Savings account?

Group of answer choices

a. Age of making contributions for the beneficiary.

b.Age of when account must be used or withdrawn.

c.K12 distributions.

d. Income limitations.