Are income distributions from a qualified state tuition program taxable? O O A. Income distributions from a qualified state tuition program are taxable when income distributions exceed 90% of all educational expenses for the year. B. Income distributions from a qualified state tuition program are taxable only to the extent the income distributions exceed qualified education expenses OC. Income distributions from a qualified state tuition program are always fully taxable to a taxpayer. OD. Income distributions from a qualified state tuition program are never taxable to a taxpayer