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Taxpayer, age 19, is a full-time graduate student at State University. During 2017, he received the following payments: Loan from college financial aid office $

Taxpayer, age 19, is a full-time graduate student at State University. During 2017, he received the following payments:

Loan from college financial aid office $ 1,500

Resident adviser housing 2,500

State scholarship for ten months (meals allowance) 6,000

State scholarship (tuition and books) 2,400

Cash award for being the outstanding resident adviser 3,000

Cash support from parents 2,000 $17,400

Taxpayer served as a resident adviser in a dormitory and, therefore, the university waived the $2,500 charge for the room he occupied. What is Taxpayer 's adjusted gross income for 2017

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