Martha Participated in a Qualified Tuition Program for the Benefit

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 must 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 the portion of the $2,000 accumulated each year in her gross income (i.e., interest) .
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) Neither Martha nor her son must include the $2,000 in gross income.
E) None of the above.