All of the listed items would be excluded from gross income as a qualified scholarship by an individual who is a candidate for a degree at a qualified educational institution, except...

A Tuition

B Required student fees

C Required text books

D All of the above would be excluded

$E$ None of the above would be excluded

Albert Able is a former resident of Richmond, Virginia, but has lived in Ohio for the past three years. Albert is $100\%$ supported by the three individuals listed below, all of whom reside in Richmond.

Albert's brother Franklin

$($provided $44\%$ of Albert's support$)$

Albert's son Charles

$($provided $8\%$ of Albert's support$)$

Unrelated friend, Patrick

$($provided $48\%$ of Albert's support$)$

Under a multiple support agreement, who would be eligible t$$ claim Albert as a dependent?

A Franklin only

B Charles only

C Patrick only

D Franklin or Patrick

E None of the above