$q,23.$ The taxpayer is a Ph$.$D$.$ student in accounting at City University. The student is paid $$1,500$ per month for teaching two classes. The total amount received for the year is $$13,500.$

a$.$ The $$13,500$ is excludible if the money is used to pay for tuition and books.

b$.$ The $$13,500$ is not taxable compensation.

c$.$ The $$13,500$ is considered a scholarship and, therefore, is excluded.

d$.$ The $$13,500$ is excluded because the total amount received for the year is less than her standard deduction and personal exemption.

e$.$ None of the above.