A taxpayer received a scholarship to a university in a state other than her state of residence. In order to qualify for the scholarship, the taxpayer is required to teach basic classes and perform various research projects. She is trying to determine the extent to which, if any, the scholarship will be taxable to her. Which code section, subsection and paragraph indicate whether or not the scholarship will be taxable to her? Using the table below, enter the exact section, subsection and paragraph with helpful information for this scenario. (Enter the IRC subsection as a lower-case letter and the paragraph as a single digit.)

IRC-3 $