Taxpayers Who Do Not Have Qualifying Health Care Insurance Coverage

Taxpayers who do not have qualifying health care insurance coverage can receive an exemption. Which of the following is NOT a permitted exemption?

A) Gross income greater than $10,300 for single taxpayers.
B) The cost of the lowest-cost coverage exceeds 8% of household income.
C) If the taxpayer went without coverage for one month during the year.
D) Income is below the level required to file an income tax return.