Uncle Scrooge (Uncharacteristically) Wants to Set Up a Section 529

Uncle Scrooge (uncharacteristically) wants to set up a Section 529 college savings plan for his nephew, Louie. If he does so:

A) he can contribute at most $2,000 a year.
B) his contributions will be tax deductible.
C) any withdrawals that Louie makes to cover tuition, books, and room and board will be free from both federal and state taxes.
D) and Louie decides not to go to college, Uncle Scrooge can name Louie's brother, Huey, as the beneficiary of the plan without any tax consequences.