See this link: https://ttlc.intuit.com/questions/1968512-we-were-just-told-that-our-stipend-for-hosting-an-exchange...
You can treat this income as self-employment income (business) as you provide substantial personal services....laundry, transportation, meals, cleaning, along with the room.
Expenses would be mileage, food, business use of home, (easiest would be to take square footage of room exclusively used for student using the simplified method)