Sally's brother, Willy, was not a gifted athlete, but he received $8,000 from their father's employer as a scholarship during the year. The employer grants the children of all executives a scholarship equal to one-half of annual tuition, fees, books, and supplies. Willy also received a $6,000 scholarship (to be used for tuition) as the winner of an essay contest related to bioengineering, his intended field of study. Indicate whether the following statements are "True" or "False" regarding the effect of the scholarships on Willy's and his father's gross income.
Determine if any of the statements is true or false.

a. The $8000 scholarship is additional compensation to Willy's father and is included in his gross income.
b. The scholarship is simply a payment to assist children of employees seeking an education and so is excluded from Willy's father's gross income.
c. The $6000 scholarship is taxable to Willy since he received it as a result of a contest.