Choose the response that correctly describes circumstances under which pay received from a foreign employer for bona fide students, scholars, trainees, or teachers under F$,$ J$,$ or Q visas must be excluded from their gross income.

Excluded from gross income if effectively connected with a U$.$S$.$ trade or business.

Excludable only if the student or trainee is a resident of a treaty country.

Excluded from gross income for up to two years.

Excluded from gross income in all circumstances.