Shaun Is a Student Who Has Received an Academic Scholarship

Multiple Choice

Shaun is a student who has received an academic scholarship to State University. The scholarship paid $22,800 for tuition, $5,200 for fees, and $1,770 for books. In addition, Shaun's dormitory fees of $13,400 were paid by the university when he agreed to counsel freshman on campus living. What amount must Shaun include in his gross income?

A) $15,170
B) $18,600
C) $5,200
D) $13,400
E) $0-none of these benefits are included in gross income.