During 2019, under a qualified written plan for educational assistance, Jake Jenner's employer paid Local University $9,200 on Jake's behalf: $7,500 for tuition, books, supplies, and lab fees and $1,700 for lodging. What is the amount of assistance that Jake should include in his gross income for 2019 if the payment was before May 1, 2019?

1) $9,200

2) $3,950

3) $2,350

4) $1,700