In Which of the Following Situations Is There a 10

Multiple Choice

In which of the following situations is there a 10% penalty incurred when withdrawing funds in Section 529 plans?

A) If the withdrawal from the account is due to the death of the designated beneficiary.
B) If the withdrawal from the account is due to the disability of the designated beneficiary.
C) Withdrawals of excess funds due to receipt of a scholarship.
D) Non-college expense withdrawals arising from attendance at a U.S.military academy.
E) None of the above.