Which of the following is not true with respect to education incentives?
a. The contributions to qualified tuition programs (Section 529 plans) are not deductible.
b. The contributions to educational savings accounts (Coverdell ESA) are not deductible.
c. Tuition paid by a taxpayer earning $300,000 of income is not deductible.
d. Married taxpayers must have income less than $100,000 to contribute to a qualified tuition program.