Shaun is a student who has received an academic scholarship to State University. The scholarship paid $16,300 for tuition, $2,400 for fees, and $1,770 for books. In addition, Shaun's dormitory fees of $8,800 were paid by the University when he agreed as a condition of receiving the dormitory fees to counsel freshman on campus living. What amount must Shaun include in his gross income?

Multiple Choice

• $8,800.
• Zero - None of these benefits is included in gross income.
• $11,200.
• $2,400.
• $10,570.