Shaun is a student who has received an academic scholarship to State University. The scholarship paid $18,100 for tuition, $5,050 for fees, and $1,010 for books. In addition, Shaun's dormitory fees of $10,400 were paid by the University when he agreed as a condition of receiving the dormitory fees to counsel freshman on campus living. What amount must Shaun include in his gross income?

Multiple Choice

• $10,400.

• $15,450.

• Zero - None of these benefits is included in gross income.

• $5,050.

• $11,410.