Benjamin and Ester file a joint return and have AGI of $$165,000.$ Both are active participants in their employer's pension plan. They have one child, Emily, who is age $8.$ Emily's grandparents contributed $$500$ to a Coverdell Education Savings Account for Emily in $2023.$ What is the maximum permitted Coverdell Education Savings Account contribution that Benjamin and Ester can make in $2023?$

Multiple Choice

$$0$

$$500$

$$1,500$

$$2,000$