Adam wants to set up an account for his daughter Madeline's college education. His daughter was born last month. Which of the following educational

Adam wants to set up an account for his daughter Madeline's college education. His daughter was born last month. Which of the following educational funding strategies will avoid kiddie tax issues?                   

a. UGMA

b. UTMA

c. 2503(b) trust

d. Series EE savings bonds