Shaun is a student who has received an academic scholarship to State University. The scholarship paid \$16,500 for tuition, \$3,200 for fees, and \$1,830 for books. In addition, Shaun's dormitory fees of \$12,950 were paid by the university when he agreed to counsel freshman on campus living. What amount must Shaun include in his gross income?
O \$16,150
O \$14,780
O \$12,950
O \$3,200
O \$0 - none of these benefits are included in gross income.