Sumner was born on December 28, 2004, and is not familiar with the tax law or what he should include on his tax return.

Sumner attended University of North Alabama this fall. He plays for the Men’s Golf Team at UNA and received a partial scholarship of \($25,000.\) He spent \($500\) for books and \($400\) for lab fees as well as the tuition and fees listed on Form 1098T.

Sumner had incurred credit card debt that the bank forgave this year. He received Form 1099-C. Sumner also played bingo at his church with his mom and he frequently won.

Sumner does not know how to include the information from Forms 1098-T, 1099-C, and W-2G on his tax return. You will determine what Sumner must report as income from these forms.