Johan is a candidate for a degree at a prestigious U.S. university. He is a nonresident alien and has received a scholarship, which he has used to pay for tuition, mandatory fees, and room and board. As a condition of receiving and keeping the scholarship, Johan must serve as a part-time teaching assistant. He will receive payment for his services. Which of the following is a correct statement? Question 7Select one: a. Only the portion of the scholarship used for room and board will be included in income. b. Only the payment for his services as a part-time teaching assistant will be included in income. c. Since he is a candidate for a degree at an eligible educational institution, everything is excluded from income. d. Only the portion of the scholarship used for tuition and course-related expenses will be excluded from income