For the purposes of the substantial presence test, you are not to count the days an exempt individual is in the United States. Which of the following individuals is considered exempt for purposes of the substantial presence test?
Ada, who is temporarily in the United States as a teacher on a J visa
Benito, a professional soccer player temporarily in the United States to play in a world-class tournament
Paloma, a student temporarily present in the United States without a visa
Lamar, a foreign-government employee who holds a green card