Which statement about Achieving a Better Life Experience $($ABLE$)$ accounts is TRUE?

$0$ Contributions are deductible on the federal tax return.

$0$ Each donor, and their spouse if married, may each contribute a maximum of $$7,000$ to the ABLE

account of a beneficiary with no employment income.

$0$ Distributions are tax$-$free when used to pay qualified disability expenses.

$0$ They must be established before the designated beneficiary reaches aqe $30.$