Actually, technically, if he doesn't play in the bowl game, he'll have 4 years
Of eligibility left. The NCAA rule says you can't participate in more than 4 seasons of competition. If he doesn't play in the bowl game, he'll have his full four years left.
The limiting factor is the 5 year time limit once you enroll. To be technically correct, you'd say he has 3 years to play 4 seasons