Fact Pattern Andrea entered into a 529 qualified tuition program for the benefit of her daughter, Joanna. Andrea contributed $15,000 to the 529 fund. Over time, the fund balance accumulated to $25,000 by the time Joanna was ready for college. Joanna received a scholarship that paid for her: \begin{tabular}{l|l|r} \hline Tuition & & 30,000 \\ \hline Fees & & 1.000 \\ \hline Books & & 2.000 \\ \hline Supplies & & 500 \\ \hline Equipment & & 500 \\ \hline \end{tabular} So Andrea withdrew the funds from the 529 plan merely to pay for her room \& board. 7.500 Question What percentage of the 529 earnings is taxable