Hi. I hope someone can help me figure this out.

I got a 12 week fellowship/internship with the National Academies (FAQ), which pays $8,240 for the full period. I am now trying to figure out if I have to:
(a) pay taxes on this money? (I would guess yes)
(b) if I can claim the temporary living expenses (second rent in DC (while keeping my normal place in a different state), local public transport to work, travel to DC, and 50% of per diem for DC) on Schedule C or Form 2106? And if yes, Schedule C or 2106, and how would I know?
(c) if I can claim part of the expenses (probably just the trip to DC) as education expenses?

On the website they say that the program is not considered employment, but "a short-term (12-week) fellowship opportunity that offers hands-on training and education in science and technology policy". And the "Fellowship stipend/grant is intended to offset living expenses for the period and not intended as a way to earn money." So I can I claim it as business expense? It would add up to more than the standard deduction (around $8100), so if that money counts as income it would be nice to deduct it again.

I am normally employed as postdoctoral fellow (making ~$45,000 a year), and will take a 3 month unpaid leave of absence from this job to take advantage of the fellowship. I am a resident alien for tax purposes. Not married.

To estimate how much money I can actually spend of the fellowship money I would need to know if I have to pay taxes on the stipend/fellowship (nothing will be withheld at source) and if I can claim deductions for living in a different city for this fellowship?

If anyone can help, please let me know. THANKS a lot!