Question 17)

Which of the following best completes this sentence? A taxpayer, age 50, takes an early distribution from her traditional IRA. The 10% penalty tax will not apply to the extent that qualified education expenses were paid to an eligible educational institution for herself or her:

A)Spouse or dependent child.

B)Spouse, dependent child, or dependent grandchild.

C)Spouse, child, or grandchild.

D)Spouse, child, grandchild, or parent.