I think I will outline his food expenses, and our housing expenses (real estate tax, utilities, any new appliances purchased while he was living at home, etc) and ‘charge’ him a percentage. We don’t have a motgage payment. Maybe 30% we will charge, and since this will not render any profit therefore, not net income, I am no longer worried about any taxable income. I am thinking this 30% will be close to the $3,200 number in the COA for living at home. We should be able to use up the remaining 529 funds over these last 2 years. 