A contributor may make a deductible contribution to a Coverdell Education Savings Account for a qualified designated beneficiary of up to $2,000 in 2012.

An entity that associates the instances of one or more entity types and contains attributes specific to the relationships is called a(n):

A) associative entity. B) connecting entity. C) intersectional entity. D) all of the above.

Discretionary fixed costs

A) cannot be easily changed B) often involve a long-term contract C) can be changed relatively easy at management discretion D) increase as output increases