A college student working on a degree in accounting received the following in 20X2:

• A $7,000 scholarship used for tuition
• A $2,000 scholarship used for fees and books
• An $8,000 fellowship used for room and board

What amount must the taxpayer include in 20X2 gross income?

A) $17,000

B) $10,000

C) $0

D) $8,000

E) $9,000