Agamvir Singh, a scholar from India, arrived in the U.S. in 2023 on a J-1 immigration status. He had a one-year contract to teach accounting at the local university. His teaching was well received, and he was asked to stay and teach until the fall of 2026. If Agamvir stays to teach through 2026, which years' teaching income will be excludable?

	None
	2025 and 2026
	2026
	2023, 2024, 2025, and 2026