To what extent can a law student exclude the following receipts from gross income?

(a) A $10,000 scholarship from The Human Fund, a nonprofit organization dedicated to providing educational assistance to those with professional interests in architecture, marine biology, or law. Assume that although The 345Human Fund directs all scholarship recipients to use awards for tuition, books, and supplies, $7,000 of the scholarship is used to pay tuition to an accredited law school, and that the remaining $3,000 is used to pay for the students housing costs. Further assume that the student is not required to perform any substantial services as a condition to receiving the award.

(b) Free on-campus housing provided in exchange for the students services as a residence hall supervisor. To respond to emergencies and disciplinary issues, the student must be present and available in the campus residence halls on all weeknights and every other weekend. In addition to free housing, the student also receives free meals at the campus dining hall.