A coronavirus-related distribution (CRD) is one made to an eligiblo taxpayer on or after January 1, 2020 and before December 31, 2020. Which of the following taxpayers is not eligible? Mikala's son was diagnosed positive for COVID-19 on April 2, 2020, Martin, a chel, was laid off from his job on May 1, 2020, due to social distancing restrictions Palgo quit her job as a librarian on March 15, 2020, and decided to go back to college Eljah, a single parent, was unable to find childcare for his daughter after April 15, 2020, when her daycare closed due to the coronavirus Mark for follow up