23. Ryan, a temporary worker at a local paper company, is attending business school and has been awarded a scholarship of $30,000.00 by the school. $25,000.00 of that amount was used for tuition and books. The remaining $5,000.00 of the scholarship was paid toward Ryans room and board. Ryans friend, Kelly, has advised Ryan that he can exclude the entire amount of the scholarship from his gross income, Can Ryan exclude any of the scholarship from his gross income? Please explain your answer.