Money from a coverdell education savings account can be used for:

qualified education expenses at elementary and secondary schools

Explanation:

This is federally sponsored, the sponsors are $2,000 per year, this sponsor only can be used qualified education expenses, such as tuition and fees; the cost of books, supplies and other equipment or cost of room and food in some cases.

If the sponsored is not used for education, the beneficiary could receive ten percent tax penalty.

the answer will be d