On January 4, 2018, Ralph Stuart, an employee of Hard Manufacturing Inc., enrolled for the spring semester at State University where he is a candidate for an undergraduate degree in accounting. His employer reimbursed him for the following expenses: \(\$ 2,000\) for tuition, \(\$ 600\) for books and \(\$ 100\) for transportation to State University. What amount should Ralph exclude from his gross income in 2018?

a. \(\$ 0\)

b. \(\$ 2,000\)

c. \(\$ 2,600\)

d. \(\$ 2,700\)