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 $5,000 in the fund.Four years later her son withdrew $7,500,the entire balance in the program,to pay his college tuition.

A) Martha must include the $2,500 ($7,500 - $5,000) in her gross income when the funds are used to pay the tuition.
B) Martha must include the portion of the $2,500 accumulated each year in her gross income (i.e. ,interest) .
C) Martha's son must include the $2,500 ($7,500 - $5,000) in his gross income when the funds are used to pay the tuition.
D) Martha's son must include the portion of the $2,500 accumulated each year in his gross income (i.e. ,interest) .
E) None of the above.