17. Taxpayer, an individual with an undergraduate accounting degree from VCU, has a personal interest in American history. Taxpayer enters an essay contest and wins a scholarship from a local historical society. The scholarship entitles Taxpayer to attend one semester at State University, which is located 400 miles from Taxpayer's residence. The scholarship covers room, meals, books, and even travel expense to and from the university. Taxpayer takes a leave of absence from his job to attend the university, but returns to work at the end of the semester. What scholarship value may Taxpayer exclude on his Form 1040 for the year? A Tuition only B Tuition and books only C Tuition, books, and room only D Tuition, books, room, and meals E Some other