Sharon contributed to a $529$ plan for her grandson Martin and granddaughter Shelly.$$ She currently has $$100,000$ in Martin's plan and $$100,000$ in Shelly's plan.$$ Martin decided he does not want to go to college.$$ Shelly is beginning college this year.$$Sharon is the owner of the plan.$$ What options does Sharon have?

Group of answer choices

Sharon can leave the money with Martin as the beneficiary to see if he changes his mind

Sharon can withdraw the money from Martin's plan and pay tax on the earnings and a $10\%$ penalty

All of the above

Sharon can change the beneficiary on Martin's plan to be Shelly or another individual