The Arnolds established a Section 529 plan for their daughter, Lisa. If Lisa decides not to attend college, which of these statements is CORRECT? A) The account balance reverts to the sponsoring state. B) The account balance must be distributed to the Arnolds when Lisa reaches age 25, and they will be subject to a 10% tax penalty. C) The account balance must be distributed to Lisa by age 30, and she will be subject to a 10% tax penalty. D) The account balance may be rolled over to another eligible family member.