2. Justin is not only a good student, but he is also a gifted golfer. While Justin was attending the University of Utah in 2020 the following events occurred: a. He was given a scholarship to play on the Golf Team for the University athletic department. The scholarship contributes $14,000 toward his tuition and 1,900 toward his meals in the athlete's dormitory. Both checks are paid directly to the provider. b. Justin also works as a resident advisor in the athletic dormitory, where he is on call to meet the needs of the residents from 10:00 p.m. to 6:00 a.m., 7 days a week. For this activity he is paid $1,700 during the year and is provided a free room in the dormitory. Other athletes pay $4,400 each year to live in a similar room in the dormitory. c. The University golf team won an important competition. Justin was selected as the MVP in the competition and was awarded a gold medal, with gold content worth $1,200. The medal is prominently displayed near the fireplace in the home of Justin's parents. d. Because his golf scholarship falls short of paying his full tuition, Justin applied for and received a $3,000 student loan through the University financial aid office, and received a gift from his mother of an additional S4,000. The loan through the financial aid office requires repayment within three years following graduation. What, if any, amounts do these transactions contribute to the gross income on Justin's 2021 federal income tax return