On August 1, 2017, Rob was granted a $5400 scholarship for each of four academic years( nine months each year) to earn a degree from Birdhaven University. The scholarship grant includes $3600 for tuition, fees, and books and $1800 for room and board. Payment is one-ninth each month, starting September 10, 2017, and is made on the tenth of each month thereafter. A) How much of scholarship payments can Rob exclude from gross income in 2017? Why? B) If Rob is not a degree candidate, is there any limitation to the amount of his exclusion? Explain.