Tommy, a senior at State College, receives free room and board as full compensation for working as a university dormitory. The regular housing contract is $2,000 a year in total, $1,200 for lodging, and $800 for meals in the dormitory. He had the option of receiving the meals or $800 in cash and accepted the meals. What must Tommy include in gross income from working as a resident adviser? Oa. The meals may be excluded because he did not receive cash. Ob. The meals must be included in gross income. Oc. The lodging must be included in gross income because it was compensation for services. d. All items can be excluded from grass income as a scholarship