Just before Emily graduated in 2021, she inherited a bank account in the US with a balance of $120,000 USD from her grandmother. At that time, the exchange rate was 1.2535. She neither contributed, nor withdrew any amounts from this account, and wants to save this money for her future children. According to her 2022 bank statements, the account had a balance of $124,500 USD on January 1st, and $127,000 USD on December 31st. The bank statements also show that the only credits in this account are for monthly interest payments. For 2022, the annual average exchange rate was 1.3013. Emily is not a US Citizen, and is not required to file a US return