C is correct hope this helps you
Answer
Its 12 months
Explanation
According to IRS, it allows for a single tax-free rollover of a 529 account per beneficiary in a 12-month period. This 12 month rule should not be violated because it can result to a 10% penalty on the earnings. However, transfers across siblings are not considered rollovers.
Children will associate there unacceptable behaviour with getting spanked, and the purpose is to dissuade them from partaking in that behaviour in the future.
The antwones river would be a great answer for this because of how rivery it is
