Agamvir Singh, a scholar from India, arrived in the U.S. in 2021 in 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 2024. If Agamvir stays to teach through 2024, which years' teaching income will be excludable?

	None
	2023 and 2024
	2024
	2021, 2022, 2023, and 2024