James Has Three Nieces,ages 11,16,and 19 and Is Single

James has three nieces,ages 11,16,and 19 and is single.His adjusted gross income for the year is $100,000.The maximum he can contribute to their Coverdell Education Savings Accounts is
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Each Account Total Contribution

A) $1,333 $2,667
B) $1,333 $4,000
C) $2,000 $4,000
D) $2,000 $6,000
E) $6,000 $6,000