The facts (assume all the universities mentioned qualify as an educational organization under Sec. 170(b)(1)(A)(ii)): 1. Rachel was awarded a $14,000 scholarship to go towards the tuition and fees of her undergraduate coursework at the University of Richmond. She is not required to perform any services to receive the funding. a. How much (if any) of Rachels $14,000 of funding should be included in her gross income for tax purposes? Why (make sure to be able to cite the relevant IRC Section related to your explanation)