Which of the following best completes this sentence? Shirley, age 52, 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 Shirley 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.