Which of the Following Expenses, If Any, Qualify as Deductible

Multiple Choice

Which of the following expenses, if any, qualify as deductible?

A) Contributions to a Coverdell Education Savings Account (CESA) .
B) Contributions to a qualified tuition program (§ 529 plan) .
C) Job hunting expense of FBI agent who applies for the job of city manager of Beaumont (TX) .
D) Contribution to a traditional IRA.
E) None of the above.