Sam Spade is a candidate for a master's degree at State University. During 2021, he was granted a fellowship that provided: (1) Tuition of $7,000, (2) Books and Supplies of $1,000, (3) Room of $6,000, and (4) Board of $4,500. What is the amount that! Sam may exclude from gross income for 2021? $18,500 $8,000 $14,500 $9,500