Sophia is $17$ years old. She works part$-$time while in high school and full$-$time during the summer months. She is setting aside money to help pay for future college costs. What type of an account can Sophia use to save for college, assuming the following two factors: $(1)$ if she uses the money for college, she does not want to be penalized on the distribution of earnings, and $(2)$ if she does not use money for college, she wants the money to grow on a tax$-$deferred basis until retirement?

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a$)$ A $529$ plan.

b$)$ A Roth IRA.

c$)$ An UTMA.

d$)$ A CESA.