_ 5. During the current year, U made a $36,000 contribution to a 529 plan to help cover the cost of an undergraduate degree for D, her 15year-old daughter. Assume that in the year D enrolls as a freshman at State University, the balance in the 529 plan has grown to $45,000-!f D receives an $11,000 distribution to pay for her tuition, she may exclude from her gross income: a. $11,000 b. $0 c. $8,800 d. $2,200