Alina, age 22, is an undergrad at CSU Sacramento on a $14,000 athletic scholarship for tennis. Alina also received $4,000 financial help from her parents, inherited $3,000 when her grandma passed away, and a loan from the college financial aid office for $6,000. He pays $1,000 for books, $9,000 for tuition, $2,000 for other required fees, $8,000 for his dorm which includes 3 meals per day and put the rest in a savings account. How much does Jake have to include as gross income on his tax return, after any applicable exclusions?