Shaun is a student who has received an academic scholarship to State University. The scholarship paid $17,400 for tuition, $2,800 for fees, and $1,100 for books. In addition, Shaun's dormitory fees of $12,050 were paid by the University when he agreed as a condition of receiving the dormitory fees to counsel freshman on campus living. What amount must Shaun include in his gross income?
a. $13,150.
b. $14,850.
c. $2,800.
d. $12,050.
e. Zero - None of these benefits is included in gross income