6. Dietmar is the trustee of a Uniform Transfers to Minor Account (UTMA) established for his five-year-old daughter, Melinda. The UTMA has a current balance of $73,000, and Dietmar contributes $11,000 to the account each year. Earnings in the UTMA are large enough to result in kiddie tax. Dietmar’s mother, Doris, would also like to begin helping Dietmar save for his daughter’s education. Doris has a significant net worth. Which of the following represents the best tax strategy for Dietmar and Doris with respect to Melinda’s education?