Robin, a senior at State University, receives free room and board as full compensation for working as a resident advisor at the university dormitory. The regular housing contract is $1,400 a year in total, $800 for lodging and $600 for meals in the dormitory. Robin had the option of receiving the meals or $600 in cash. Robin accepted the meals. What is Robin's gross income from working as a resident advisor?
a. $0, the entire value of the contract is excluded from gross income.
b. $600, the meal contract must be included in gross income.
c. $800, the lodging contract must be included in gross income.
d. $1,400, the entire value of the contract is compensation.
e. None of the above.