Mara and Josh have two sons, Heni, age 17, and Cody, age 14. Cody was born with a genetic condition that will require continual medical and custodial care throughout his lifetime. Mara's parents would like to make a gift of $30,000 to each of the boys, to assist with Heni's college expenses and with Cody's care and other expenses. Which of the following statements are true regarding the gifts? 1. If the gift to Heni is made to a Sec. 529 Qualified Tuition plan, and Heni gets a scholarship and does not need all of the money in the plan, it can be rolled to an ABLE account for Cody (up to the dollar limit for ABLE account contributions). 2. If the gift to Cody is made to an ABLE account (over a 2-year period), the money can be distributed to pay for Cody's disability-related expenses and will be taxable income to Cody. 3. If the gift to Cody is made to an ABLE account (over a 2-year period), Cody's government benefits for SSI and Medicaid will not be impacted. 1 and 3. 1 and 2. 2 and 3. 1, 2, and 3