Which of the following is the set of all perfect squares that can be written as sum of three odd composite numbers?

$\textbf{a)}\ \{(2k + 1)^2 : k \geq  0\}$
$\textbf{b)}\ \{(4k + 3)^2 : k \geq  1\}$
$\textbf{c)}\ \{(2k + 1)^2 : k \geq  3\}$
$\textbf{d)}\ \{(4k + 1)^2 : k \geq 2\}$
$\textbf{e)}\ \text{None of above}$
To determine which set of perfect squares can be written as the sum of three odd composite numbers, we need to analyze each option and verify if the elements of the set can indeed be expressed in such a manner.

1. **Option a: $\{(2k + 1)^2 : k \geq 0\}$**

   - For \( k = 0 \), we have \( (2 \cdot 0 + 1)^2 = 1 \).
   - The number 1 is not a sum of three odd composite numbers since it is not even a composite number itself.
   - Therefore, option a is false.

2. **Option b: $\{(4k + 3)^2 : k \geq 1\}$**

   - For \( k = 1 \), we have \( (4 \cdot 1 + 3)^2 = 7^2 = 49 \).
   - We need to check if 49 can be written as the sum of three odd composite numbers.
   - Possible odd composite numbers are 9, 15, 21, 25, 27, 33, etc.
   - However, after checking combinations, 49 cannot be expressed as the sum of three odd composite numbers.
   - Therefore, option b is false.

3. **Option c: $\{(2k + 1)^2 : k \geq 3\}$**

   - For \( k = 3 \), we have \( (2 \cdot 3 + 1)^2 = 7^2 = 49 \).
   - We need to check if 49 can be written as the sum of three odd composite numbers.
   - Possible odd composite numbers are 9, 15, 21, 25, 27, 33, etc.
   - After checking combinations, we find that 49 can be written as \( 9 + 15 + 25 \).
   - Therefore, option c is true.

4. **Option d: $\{(4k + 1)^2 : k \geq 2\}$**

   - For \( k = 2 \), we have \( (4 \cdot 2 + 1)^2 = 9^2 = 81 \).
   - We need to check if 81 can be written as the sum of three odd composite numbers.
   - Possible odd composite numbers are 9, 15, 21, 25, 27, 33, etc.
   - After checking combinations, we find that 81 can be written as \( 25 + 25 + 31 \).
   - Therefore, option d is true.

5. **Option e: None of the above**

   - Since we have found that option c is true, option e is false.

The final answer is $\boxed{\{(2k + 1)^2 : k \geq 3\}}$.