Which of the following is NOT covered under a Coverdell education savings account?

The choice stating that "Higher education tuition only" is not covered under a Coverdell education savings account is correct because the Coverdell ESA is designed to provide tax-free growth and withdrawals for qualified education expenses at various educational levels, not limited to higher education.

In fact, contributions to a Coverdell ESA can be used for qualified education expenses that include elementary and secondary school expenses, as well as college or university tuition. This means that the funds can be used for a broader range of educational expenses than just higher education tuition. Qualified expenses include tuition, fees, books, supplies, and equipment needed for the enrollment or attendance at an eligible educational institution for students of all ages, thus encompassing both K-12 education and post-secondary education.

The other options relate to expenses that are indeed covered under a Coverdell ESA, including contributions to qualified tuition programs, which can also have specific tax benefits and flexibility for educational savings. Therefore, while elementary school expenses and K-12 specialized expenses are explicitly mentioned as qualifying expenses, focusing solely on "Higher education tuition only" inaccurately reflects the full scope of what the Coverdell ESA covers, which includes various educational levels.