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Mother Participated in a Qualified State Tuition Program for the Benefit

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Mother participated in a qualified state tuition program for the benefit of her son.She contributed $15,000.When the son entered college, the balance in the fund satisfied the tuition charge of $20,000.When the funds were withdrawn to pay the college tuition for her son, Mother must include $5,000 ($20,000 - $15,000) in her gross income.

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Definitions:

Innate Immunity

The body's first line of defense against infection that includes physical barriers, immune cells, and proteins, responding to pathogens in a generic way.

Helper T Cells

A type of T cell that plays a critical role in the immune response by activating and directing other immune cells.

Phagocytosis

The process by which cells, particularly immune cells, engulf and digest large particles or microorganisms.

MHC Class II

Molecules present on immune cells that present antigens to helper T cells, crucial for initiating immune responses.

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