Martha participated in a qualified tuition program for the benefit of her son. she invested $6,000 in the fund. four years later her son withdrew $8,000, the entire balance in the program, to pay his

Martha participated in a qualified tuition program for the benefit of her son. she invested $6,000 in the fund. four years later her son withdrew $8,000, the entire balance in the program, to pay his college tuition.

a. martha is not required to include the $2,000 ($8,000 – $6,000) in her gross income when the funds are used to pay the tuition.

b. martha must include $8,000 in her gross income.

c. martha's son must include the $2,000 ($8,000 – $6,000) in his gross income when the funds are used to pay the tuition.

d. martha's son must include $8,000 in his gross income.

e. none of these choices are correct.