The Harrison's set up a 529 Plan for the daughter Sarah. Which of the following is incorrect? Select one: a. Sarah can take a distribution from her 529 plan to pay for tuition and room and board and neither she nor her parents will pay taxes. b. If Sarah's parents had established a 529 Plan for Sarah, but Sarah decides not to attend college, Sarah's parents can name her sister Brenda as a replacement beneficiary of the 529 Plan. c. The parents can take the American Opportunity Credit or Lifetime Learning Credit in addition to non-taxable distribuons from the 529 Plan d. If the Harrisons take a distribution from the 529 plan to remodel their kitchen instead of using it for Sarah's education, distributions of income are taxable to them and subject to a 10% penalty. Jianhui pays the following legal and accounting fees during the year: $4,000 2,600 500 Legal fees in connection with ongoing operations of a trade or business Legal fees related to purchase of personal residence Legal fees related to tax deficiency related to Schedule A itemized deductions Tax return preparation fees: Allocable to preparation of Schedule C Tax return preparation fees: Allocable to preparation of remainder of return What is the total amount of her for AGI deduction for these fees? 2,000 2,100 Select one: a. $4,000 b. $11,200 c. $6,000 d. $8,100