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? Choose a title from the list. For IRC answers, choose IRC-2 for an answer with Section and Subsection, and IRC-3 for an answer with Section, Subsection, and Paragraph. Examples of correctly formatted IRC responses are IRC section 1(a), IRC section 56(a), IRC section 54A(a), IRC section 162(a), IRC section 54AA(a), IRC section 263A(a), IRC section 1245(a), IRC section 2032A(a) and IRC section 1400U-1(a)