17. LO.1 Adrian was awarded an academic scholarship to State University for the 2021–

2022 academic year. He received $6,500 in August and $7,200 in December 2021. Adrian had enough personal savings to pay all expenses as they came due.

Adrian’s expenditures for the relevant period were as follows:

Tuition, August 2021 $3,700 Tuition, January 2022 3,750 Room and board August–December 2021 2,800 January–May 2022 2,500 Books and educational supplies August–December 2021 1,000 January–May 2022 1,200 Determine the effect on Adrian’s gross income for 2021 and 2022.