In 2020, Serene (51) takes an early distribution from her traditional IRA and does not qualify for COVID-19 relief. The 10% penalty tax will NOT apply to the extent that qualified education expenses were paid to an eligible educational institution for Serene or her __________.

Spouse or dependent child.

Spouse, child, or grandchild.

Spouse, child, grandchild, or parent.

Spouse, dependent child, or dependent relative.