They also have a $21-$year old son, Eddie, who is a full$-$time student at the University of Illinois and his tuition and fees are completely covered by his basketball athletic scholarship $($the terms of the scholarship require that it be applied only to tuition and fees$).$ Eddie had no qualifying educational expenses that were paid out of pocket. The value of the scholarship is $$30,000$ and the value of support provided by Carl and Harriette is $$15,000($there were no other sources of support$).$