Gina receives a $2,900 distribution from her educational savings account. She uses $1,500 to pay for qualified higher education, expenses and $1,400 on a vacation. Immediately prior to the distribution, Gina's account balance is $5,000, $3,000 of which is her contributions. What is Gina's taxable income (after any exclusion) from the distribution? a. $1,400 b. $560 c. $840 d. $0 e. Some other amount