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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 1,000 to a coverdell education savings account for her in 2011. what is the maximum permitted coverdell education savings account contribution that benjamin and ester can make in 2011?

a-0
b-1,000
c-2,000
d-3,000

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