Final answer:
ESA contributions require that the beneficiary be less than 18 years of age.
Step-by-step explanation:
The subject of this question is Social Studies. Social Studies is an interdisciplinary subject that covers various aspects of society, such as history, economics, government, and culture. It helps students understand how societies function and how individuals and institutions interact within them. The grade level of this question is High School, as the question pertains to a topic commonly covered in high school social studies courses. In relation to the question, ESA contributions require that the beneficiary be less than 18 years of age. Option C is the correct answer.