91. Cathy Coed is a full-time senior student at Big Research University (BRU).

Cathy is considered by most as a brilliant student and has been given a $35,000 per year scholarship. In the current year, Cathy pays the following amounts to attend BRU:

Tuition $26,000 Required Lab Fees $300 Required Books and Supplies $1,000 Dorm Fees $7,500 What are the tax consequences (i.e., how much is income) of the $35,000 current year’s scholarship to Cathy? In answering this case, use a computer tax service with only the Internal Revenue Code database selected. State your keywords and which computer tax service you used to arrive at your answer.