Tommy,a Senior at State College,receives Free Room and Board as Full

Tommy,a senior at State College,receives free room and board as full compensation for working as a resident advisor at the university dormitory.The regular housing contract is $1,800 a year in total,$1,000 for lodging and $800 for meals in the dormitory.Tommy had the option of receiving the meals or $800 in cash.Tommy accepted the meals.What is Tommy's gross income from working as a resident advisor?

A) $0,the entire value of the contract is excluded from gross income.
B) $800,only the meal contract must be included in gross income.
C) $1,000,only the lodging contract must be included in gross income.
D) $1,800,the entire value of the contract is compensation.
E) None of the above.