Tucker is a highly recruited football player from Alabama who received a scholarship of \($26,500\) to play for the Crimson Tide football team. His tuition and fees are \($12,000,\) books are \($500,\) and his room and board are \($14,000.\) How much income must Tucker report on his income tax return?

a. $0

c. $14,500

b. $14,000

d. $26,500