Martha Invested $6,000 in a Qualified Tuition Program for the Benefit

Martha invested $6,000 in a qualified tuition program for the benefit of her son.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's son must include the $2,000 ($8,000 - $6,000) in his gross income when the funds are used to pay the tuition.
C) Martha must include $8,000 in her gross income.
D) Martha's son must include $8,000 in his gross income.
E) None of these.