input: [0] Penalties for Non-Qualified Withdrawals [529 Prepaid Tuition Plan] Earnings are taxed as ordinary income and may be subject to 10-percent penalty. [Educational Savings Account] Withdrawals that exceed the beneficiary's education expenses for the year may be taxable. [Custodial Accounts] None [Savings Bonds] Interest earned is taxed as income. [529 College Savings Plan] 
output: Earnings are taxed as ordinary income and may be subject to 10-percent penalty.