Andrea entered into a � 529 qualified tuition program for the benefit of her daughter, joanna. andrea contributed $15,000 to the fund. the fund balance had accumulated to $25,000 by the time joanna was ready to enter college. however, joanna received a scholarship that paid for her tuition, fees, books, supplies, and room and board. therefore, andrea withdrew the funds from the � 529 plan and bought joanna a new car. if an amount is zero, enter "0".a. as a result, andrea must include $ in her gross income and joanna includes $. assume instead that joanna's scholarship did not cover her room and board, which cost $7,500 per academic year. during the current year, $7,500 of the fund balance was used to pay for joanna's room and board. the remaining amount was left in the � 529 plan to cover her room and board for future academic years. as a result, andrea must include $ in her gross income and joanna includes $