Ann Ku, a scholar from the People's Republic of China, came to the U.S. in 2021 to teach for three years at the local university. She was paid $39,500 per year for her full-time "Music Theory Using the Ukulele" program. For 2021 and 2022, she filed Form 1040-NR, reporting no taxable income because her treaty benefit exempted all of her teaching income. In 2023, she is a resident alien for federal income tax purposes. Which form will she file?

	Form 1040
	Form 1040-NR
	Ann does not need to file a tax return