20. Which of the following statements regarding qualified tuition programs is incorrect? A) Distributions from income earned by a qualified tuition program are tax-free if used for qualified higher education expenses. B) Distributions of income are taxed to the donor if the proceeds are not used for qualified education expenses. C) Income earned by a qualified tuition program is tax-free if the distribution is used to pay for $10,000 of tuition at private elementary or high schools. D) Contributions to a qualified tuition program are distributed tax-free.