40. Andre began college last year and is in the process of applying again for financial aid for his third year of college. Andre received some distributions from various sources to pay for his expenses in his first year. Which one of the following distributions that occurred last year will not have an adverse effect on the financial aid that Andre may receive in the coming year (assume Andre is filing his FAFSA for the 2021-2022 academic year)? a. A distribution of contributions made by Andre's parents to a Roth IRA. b. A qualified distribution from a 529 Savings Plan that was funded with a transfer from Andre's UTMA account. c. A qualified distribution from a 529 Savings Plan owned by Andre's grandparents. d. A distribution of income from a trust established for Andre