Which of the Following Is True of a Qualified Tuition

Multiple Choice

Which of the following is true of a Qualified Tuition Program? (Section 529 Plan)

A) Contributions to the plan are deductible for AGI.
B) Contributions to the plan are deductible as an itemized deduction (from AGI) .
C) Earnings on the plan assets are not taxable if the money in the plan is used for education.
D) Distributions from a Qualified Tuition Program are not allowed for the expenses of room and board.
E) A resident of California may not make a contribution to a Qualified Tuition Program in another state.