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$