U Va more prestigious name than UMass, but is it worth 120K to you? Do you have any doubt that your son can get into McIntire? Colder weather, distance from home, fantastic food at UMa and decent to excellent dorms.
Seems to me that it’s unlikely to make much difference to his life where he goes for undergrad for business, especially since many do go on for an MBA later on. I’d go with UMass.