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A is corrent. Contributions to an education IRA are not deductible, but withdrawals of earnings will be tax-free if used to pay the qualified education expenses of the designated beneficiary. The maximum annual amount that can be contributed to an education IRA is limited to $2,000, but the annual contribution is phased out for single taxpayers with modified AGI between $95,000 and $110,000, and for married taxpayers with modified AGI between $190,000 and $220,000. Contributions cannot be made to an education IRA after the date on which the designated beneficiary reaches age 18.
B is incorrect. Contributions can be made if the designated beneficiary is under age 18. 
C is incorrect. The maximum contribution is $2,000. 
D is incorrect. The annual contribution is subject to a limitation based on modified AGI.