Imani receives a 2-year scholarship to Big University. The scholarship stipulates that, to improve her teaching skills, she must spend her first-year teaching at an affiliated school. She will be paid her scholarship by the affiliated school based on the level of pay for the teaching duties she is assigned. Upon completion of the first year, Imani will return to Big University and work on the research required to obtain her degree. During the second year, she will receive her scholarship from Big University. Is Imani's scholarship taxable?