Mr. Fossett has a Section 401(k) plan account to which salary and matching contributions have been made for a number of years. He has had unexpected financial obligations in the current year and would like to take a distribution from the account to cover the expenses. Which of the following expenses would not meet the "immediate and heavy" requirement for hardship distributions?
A. college tuition expenses for his son
B. college tuition expenses for his wife
C. purchase of an automobile
D. purchase of principal residence