As an executive of Cherry, Inc., Ollie receives a fringe ben…

As an executive of Cherry, Inc., Ollie receives a fringe benefit in the form of annual tuition scholarships of $10,000 to each of his three children. The scholarships are paid by the company on behalf of the children of key employees directly to each child’s educational institution and are payable only if the student maintains a B average.

Ji-ho, a single individual, took an itemized deduction of $5…

Ji-ho, a single individual, took an itemized deduction of $5,500 for state income tax paid in 2024. His total itemized deductions in 2024 were $20,000 and did not include any other state or local taxes (the standard deduction for 2024 was $14,600). In 2025, he received a $900 refund of his 2024 state income tax. Ji-ho must include the $900 refund in his 2025 Federal gross income in accordance with the tax benefit rule.

Carlos, age 19, is a full-time graduate student at City Univ…

Carlos, age 19, is a full-time graduate student at City University. During 2025, he received the following payments: Cash award for being the outstanding resident adviser $ 6,600 Resident adviser housing    2,500 State scholarship for ten months (tuition and books)    6,000 State scholarship (meals allowance)    2,400 Loan from college financial aid office    3,000 Cash support from parents    2,000   $22,500 ​ Carlos served as a resident adviser in a dormitory and, therefore, the university waived the $2,500 charge for the room he occupied. What is Carlos’s adjusted gross income for 2025?