Which of the following describes a difference between a Section $529$ plan and an Educational Savings Account?

a$.$ Distributions from Section $529$ plans are nontaxable if used for qualified education expenses. The Educational Savings Account distribution is

taxable on the earnings portion of the distribution even if used for qualified education expenses.

b$.$ The maximum annual contribution to an Educational Savings Account is $$2,000,$ which is phased out for high$-$income individuals. The

contributions to a Section $529$ plan may be larger than $$2,000$ and are not phased out for high$-$income individuals.

c$.$ An Educational Savings Account income exclusion for distributions may be available in the same year as an education credit is claimed, but not if

distributions from a Section $529$ plan are also taken.

d$.$ The contributions to a Section $529$ plan are not deductible, but contributions to an Educational Savings Account are deductible.