David is 19 years old and a full-time college sophomore majoring in physics. The college is an eligible educational institution. He resides on campus during the school year and lives with his parents during the summer. David spent $1,500 on books in 2021. David's parents provided more than half of his support. David has never been convicted of a felony. David received Form 1098-T as shown on the following page. The Box 5 amount is an unrestricted scholarship. David received no other income in 2021. David and his parents are U.S. citizens with valid Social Security numbers. David and his parents came to the site to have their returns prepared. They want to maximize the tax benefits for the family. click here to see David's 1098-T 6. For the purpose of determining if David has a filing requirement, taxable scholarship and fellowship grants are considered: OA. Earned income OB. Unearned income OC. His parents' income OD. Scholarship and fellowship grant income is never considered taxable