Section 119 excludes from income the value of meals provided to the employees when:

1. When the meals are provided by the employer.

2. When the meals are furnished on the employer's premises.

3 When the meals are furnished for the convenience of the employer.

		Only item 1 is a valid condition
		Only item 2 is a valid condition
		Only item 3 is a valid condition
		All 3 items must be satisfied for meals to be excluded from gross income

Roger, age 19, is a full-time student at State College and a candidate for a bachelor's degree. During 2021, he received the following payments:

State scholarship for ten months (tuition) $1,500 State scholarship for ten months (room and board) 2,500 Cash support from parents 3,000

Cash prize awarded in contest __ _500

Total $7,500

What is Roger's adjusted gross income for 2021?

		$500
		$1,500
		$7,500
		$3,000