Johan is a candidate for a degree at a prestigious U.S. university. He is a nonresident alien and has received a scholarship, which he has used to pay for tuition, mandatory fees, and room and board. As a condition of receiving and keeping the scholarship, Johan must serve as a part-time teaching assistant. He will receive payment for his services. Which of the following is a correct statement? Question 7Select one: a. Since he is a candidate for a degree at an eligible educational institution, everything is excluded from income. b. Only the payment for his services as a part-time teaching assistant will be included in income. c. Only the portion of the scholarship used for room and board will be included in income. d. Only the portion of the scholarship used for tuition and course-related expenses will be excluded from income