None (You need to consider the outcome of interest to decide who to exclude.) The table below provides some clarifying examples. For an incidence calculation we exclude those who already have the outcome of interest or are not at risk of developing it. Therefore, for incidence calculations the denominator only includes people in the source population who were at risk of developing the outcome of interest at the beginning of the observation period. In contrast to prevalence, the numerator for incidence is the number of new cases of disease that develop during a period of observation, i.e., incidence focuses on the transition from non-diseased to diseased among those who are "at risk" of developing the disease.
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