Which of the following individuals is in the best position to exclude from gross income an amount received as being under a qualified §117 scholarship? a. Hallie, who received a full scholarship from Sarah Lawrence College and is majoring in English as a degree candidate. b. Mary, who is confined to a wheelchair and is taking an adult continuing education class at the local community college. c. Barry, who received a post-graduate research fellow-ship at the University of Pittsburgh. d. Carrie, who is a non-degree part-time student at Ball State University.