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What portion of a scholarship is taxable to a degree candidate at an eligible institution? * The portion used to pay for equipment required for

What portion of a scholarship is taxable to a degree candidate at an eligible institution?

*

The portion used to pay for equipment required for enrollment at an eligible institution.
The portion used to pay for room and board.
The portion used to pay for tuition and fees.
The portion used to pay for course-related expenses required for the courses.

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