Lisa would like to create and fund an Achieving a Better Life Experience (ABLE) account...

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Accounting

Lisa would like to create and fund an Achieving a Better Life Experience (ABLE) account for the benefit of her nephew, Sawyer. Sawyer meets all requirements to be a beneficiary of an ABLE account. He does not have a job, and he did not earn any income from wages during the year.
What is the maximum amount Lisa may contribute to Sawyer's account for 2024?

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