21) Bill has been unable to feed himself for 90 days and has been fed intravenously. For this same period, he has also been unable to move from his bed to his wheelchair without falling unless he is assisted by another person. Bill: a. does not meet the definition of "chronically ill" as found in IRC Section 7702(B) b. does not meet the definition of "severe cognitive impairment" as found in IRC Section 7702(B) is likely to meet the definition of needing "substantial assistance" as found in the IRS Guidance for Section 7702(B) d. does not meet the definition of needing "hands on assistance" as found in the IRS Guidance for Section 7702(B)