Which statement is TRUE when comparing the use of a UGMA or UTMA account for saving for college tuition with a 529 plan? 
a) UGMA/UTMA accounts offer greater tax advantages than 529 plans. 
b) 529 plans provide more flexibility in asset usage than UGMA/UTMA accounts. 
c) Both UGMA/UTMA accounts and 529 plans have similar tax implications. 
d) UGMA/UTMA accounts are not suitable for college savings.