All of the following individuals, except one, is an eligible individual for the purpose of the CARES Act special rules on distributions from IRAs and defined contribution plans. Who is NOT an eligible individual? Maria. Her husband, John, was diagnosed with COVID-19 on June 2, 2020. Jose. He reduced his hours from full-time to part-time from March through September of 2020. His daughter's daycare facility closed due to the COVID-19 pandemic, and Jose needed to be home during the day to care for her. Micah. He was a full-time student whose classes were changed from in-person to online for the fall 2020 semester. Sara. She closed her restaurant for three months in 2020 in order to comply with local COVID-19 restrictions