14. Janet is a tax preparer. She knows that all taxpayers must have proof of health insurance coverage to meet the ACA mandate of minimum essential coverage for all taxpayers. If the taxpayer does not have the mandated coverage, then they must have an exemption or they will pay a penalty under the ACA. Which of the following statements is correct concerning the process the taxpayer would use to obtain an exemption? a) Since an exemption can only be granted by the Health Insurance Marketplace, the taxpayer must apply to the Marketplace. b) Since an exemption can only be granted by the IRS, the taxpayer must request an exemption by filing Form 8965 with his tax return. c) The taxpayer should submit an exemption application to the IRS before filing his tax return since it needs to be approved prior to filing the return. d) The taxpayer can either present an exemption certificate from the Marketplace to the tax preparer or can have the tax preparer apply to the IRS for an exemption when his tax return is filed