For each of the following situations, indicate how much the taxpayer is required to include in gross income:
a. Steve was awarded a $5,000 scholarship to attend State Law School. The scholarship pays Steve's tuition and fees. How much of scholarship is Steve required to include in his gross income?
b. Hal was awarded a $15,000 scholarship to attend State Hotel School. All scholarship students must work 20 hours per week at the School residency during the term. What is the amount of scholarship Hal should include in his gross income?
