A 529-state-approved Individual Retirement Account (IRA)

i have the answer. just need explanation and steps

A 529-state-approved Individual Retirement Account (IRA) permits parents to invest tax-free dollars into their children's college education fund (this money may only be used for educational expenses). Another popular plan, the Roth IRA, requires after-tax dollars to be invested in a savings fund that may or may not) be used for paying future college expenses. Both plans are tax free when the money is eventually withdrawn to assist with college expenses. Clearly, the 529 IRA plan is a better way to save for college expenses than the Roth IRA. Quantify "better" when the marginal income tax rate is 30% and $9,000 each year is invested in a mutual fund earning 8% per year for 11 years. Note: The estimated cost of a college education 11 years from now is $114,000