To help your nephew, who is 1 year old now, pay for college down the road, you started an Indiana 529 college savings plan with him as the beneficiary. What are some of the advantages (benefits) of Indiana 529 college savings plan?

a. There is Indiana tax credit for making contribution to Indiana 529

b. The investment in the 529 plan grows (compounds) tax-deferred

c. You can change the beneficiary to someone other than your nephew if you like

d. Withdraw for qualified higher education expenses is tax-free