Lexi opened a $529$ qualified tuition program for the benefit of her daughter, Megan. Lexi contributed $$4,000$ to the fund $($a non$-$deductible contribution$).$ The fund balance had accumulated to $$10,000$ by the time Megan was ready to enter college. However, Megan received a scholarship that paid for her tuition, fees, books, and supplies. The scholarship did not cover her room and board, which cost $$8,000$ per academic year. Lexi withdrew the full $$10,000$ from the $529$ plan to pay for Megan$$s room and board $($$$8,000),$ and give her spending money for food, clothes, and entertainment $($$$2,000).$ What are the tax consequences to Lexi and to Megan of $(1)$ receiving the scholarship and $(2)$ withdrawing the $$10,000?$