Jane is a single taxpayer with a modified adjusted gross income $($MAGI$)$ of $$50,000.$ When her daughter, Soraya, was born in $2023$ two separate Coverdell Education Savings Accounts $($CESA$)$ were set up for her, one by Jane and one by her daughter's grandfather. In $2024,$ Jane contributed $$1,000$ and the grandfather contributed $$600$ to Soraya's CESAs. Also, in $2024,$ Jane establishes one CESA account for her son, Edgar. During $2024,$ she can contribute what amount to her son Edgar's CESA?

$$ A$.$ $$0$

$$ B$.$ $$400$

C$.$ $$1,000$

D$.$ $$2,000$