Terry establishes a QTP on behalf of his niece, Nancy. He purchases eight units of education, which is equivalent to eight semesters of tuition for full-time attendance at a public 4-year university. Terry invests $30,000 into the QTP. When Nancy enrolls in college, the QTP distributes to the university $6,000 for her tuition and $1,500 to her for nonqualified education expenses. Nancy uses two units in the first year. What amount does Terry include in gross income from the distribution? o A. $100 o B. $750 o C. $1,500 DS3.750