Adrian was awarded an academic scholarship to State University for the 2013- 2014 academic year. He received $6,500 in August and $7,200 in December 2013. Adrian had enough personal savings to pay all expenses as they came due. Adrian's expenditures for the relevant period were as follows:
Tuition, August 2013 ................................... $3,700
Tuition, January 2014 .................................... 3,750
Room and board
August-December 2013 ................................ 2,800
January-May 2014 ..................................... 2,500
Books and educational supplies
August-December 2013 .................................. 1,000
January-May 2014 ........................................ 1,200
Determine the effect on Adrian's gross income for 2013 and 2014?