A grandmother established one Maryland Prepaid College Trust account for a child and made contributions of $5,000. The father owned another separate Maryland Prepaid College Trust account for the same child and made contributions of $5,000. Both the grandmother and the father would be entitled to a subtraction modification for what amount on their respective Maryland State income tax returns? A. $0 B. $1,250 C. $2,500 D. $5,000