Melinda has been making contributions to her daughters 529 plan for several years to help fund her college education expenses. She has contributed $100,000 to the plan since creating it. In the current tax year her daughter, age 19, begins her undergraduate college studies at UNA University and Melinda withdraws $18,000 from the plan to pay her tuition for the year. At the time of withdrawal the balance in the plan is $150,000. How much of the distribution must Melinda include in her gross income?

Group of answer choices

$ 0

$6,000

$9,000

$18,000