Martha invested $6,000 in a qualified tuition program for the benefit of her son. Four years later her son withdrew $8,000, the entire balance in the program, to pay his college tuition

1. Marthas son must include the $2,000 ($8,000-$6,000) in his gross income when the funds are used to pay the tuition
2. Martha must include $8,000 in her gross income
3. Martha is not required to include $2,000 ($8,000-$6,000) in her gross income when the funds are used to pay the tuition
4. Marthas son must include $8,000 in his gross income