[The following information applies to the questions displayed below.]

For each of the following situations, indicate how much the taxpayer is required to include in gross income: (Leave no answer blank. Enter zero if applicable.)

a. Steve was awarded a $9,200 scholarship to attend State Law School. The scholarship pays Steve's tuition and fees.

b. Hal was awarded a $17,600 scholarship to attend State Hotel School. All scholarship students must work 20 hours per week at the School residency during the term.